https://www.taxtmi.com/caselaws?id=441594 HC held that the petitioner was not entitled to input tax credit under s.16(2)(c) CGST Act read with Rule 36(4) because the supplier's GST registration had been cancelled prior to issuance of the relevant invoices, making it impossible for tax to have been paid to the Government. As payment of tax to the exchequer is a mandatory precondition for availing input tax credit, no direction (mandamus) could be issued to compel grant of such credit contrary to the statute and rules. Finding no merit, the writ petition was dismissed. en-us Mon, 03 Jul 2023 00:00:00 +0530 Fri, 28 Nov 2025 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441594 HC held that the petitioner was not entitled to input tax credit under s.16(2)(c) CGST Act read with Rule 36(4) because the supplier's GST registration had been cancelled prior to issuance of the relevant invoices, making it impossible for tax to have been paid to the Government. As payment of tax to the exchequer is a mandatory precondition for availing input tax credit, no direction (mandamus) could be issued to compel grant of such credit contrary to the statute and rules. Finding no merit, the writ petition was dismissed. Case-Laws GST Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441594