https://www.taxtmi.com/highlights?id=67128 Blocking the Input Tax Credit (ITC) - Scope of Section 16(2) read with Rule 37 - Non payment of consideration within 180 days u/s 16(2)(d) of CGST Act - The respondents have completely misdirected themselves in proceeding on the basis that unless a taxpayer pays the supplier, he is ineligible to avail of the ITC lying to his credit in the ECL. - The action of the respondents to continue blocking the ITC available in the ECR of the petitioner for such extended period is without the authority of law. - HC en-us Thu, 15 Dec 2022 13:48:00 +0530 Thu, 15 Dec 2022 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67128 Blocking the Input Tax Credit (ITC) - Scope of Section 16(2) read with Rule 37 - Non payment of consideration within 180 days u/s 16(2)(d) of CGST Act - The respondents have completely misdirected themselves in proceeding on the basis that unless a taxpayer pays the supplier, he is ineligible to avail of the ITC lying to his credit in the ECL. - The action of the respondents to continue blocking the ITC available in the ECR of the petitioner for such extended period is without the authority of law. - HC Highlights GST Thu, 15 Dec 2022 13:48:00 +0530 https://www.taxtmi.com/highlights?id=67128