https://www.taxtmi.com/highlights?id=71295 Reversal of Input Tax Credit - ITC denied since the detail of the supplier is not reflecting in GSTR 1 of the supplier. - The appellant had pointed out that they are in possession of a valid tax invoice and payment details to the supplier have been substantiated by producing the tax invoice and the bank statement. - Straight forward denial of credit is not justified - GST authorities directed to decide the matter in view of CBIC circular - HC en-us Thu, 03 Aug 2023 07:56:19 +0530 Thu, 03 Aug 2023 07:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71295 Reversal of Input Tax Credit - ITC denied since the detail of the supplier is not reflecting in GSTR 1 of the supplier. - The appellant had pointed out that they are in possession of a valid tax invoice and payment details to the supplier have been substantiated by producing the tax invoice and the bank statement. - Straight forward denial of credit is not justified - GST authorities directed to decide the matter in view of CBIC circular - HC Highlights GST Thu, 03 Aug 2023 07:56:19 +0530 https://www.taxtmi.com/highlights?id=71295