https://www.taxtmi.com/highlights?id=59744 Withholding the Input Tax Credit - vires of Section 16(2)(c) of CGST Act, 2017 - Seller has not deposited the tax (GST) with the Government revenue - order of attachment cannot sustain beyond One year - If the department wants to permanently disallow credit of accumulated amount in the ledger of a dealer, it must adjudicate the issue and pass an order after bi-parte hearing. - HC en-us Sat, 18 Sep 2021 15:08:33 +0530 Sat, 18 Sep 2021 15:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59744 Withholding the Input Tax Credit - vires of Section 16(2)(c) of CGST Act, 2017 - Seller has not deposited the tax (GST) with the Government revenue - order of attachment cannot sustain beyond One year - If the department wants to permanently disallow credit of accumulated amount in the ledger of a dealer, it must adjudicate the issue and pass an order after bi-parte hearing. - HC Highlights GST Sat, 18 Sep 2021 15:08:33 +0530 https://www.taxtmi.com/highlights?id=59744