https://www.taxtmi.com/caselaws?id=412036 The ruling determined that the applicant, a coal producer and supplier, was not entitled to the Input Tax Credit (ITC) claimed on invoices for January 2020, February 2020, and March 2020 due to the supplier's delayed tax compliance. Consequently, the applicant was mandated to reverse the excess ITC availed, as per the restrictions outlined in the GST Act and Rules. The ruling's validity is contingent on the provisions of the GST Act until potentially invalidated under specified sections. en-us Mon, 09 Aug 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412036 The ruling determined that the applicant, a coal producer and supplier, was not entitled to the Input Tax Credit (ITC) claimed on invoices for January 2020, February 2020, and March 2020 due to the supplier's delayed tax compliance. Consequently, the applicant was mandated to reverse the excess ITC availed, as per the restrictions outlined in the GST Act and Rules. The ruling's validity is contingent on the provisions of the GST Act until potentially invalidated under specified sections. Case-Laws GST Mon, 09 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412036