https://www.taxtmi.com/article/detailed?id=11750 The Calcutta High Court held that revenue must pursue recovery from the supplier before seeking reversal of Input Tax Credit from the purchaser, except in narrow exceptional circumstances (e.g., collusion, missing supplier, business closure, or no assets). GSTR 2A is facilitative and does not by itself defeat entitlement where the purchaser produces tax invoices, proof of receipt and bank evidence of payment; once the purchaser substantiates these, the onus is on revenue to verify and recover tax from the supplier. en-us Sat, 19 Aug 2023 10:19:36 +0530 Sat, 19 Aug 2023 10:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11750 The Calcutta High Court held that revenue must pursue recovery from the supplier before seeking reversal of Input Tax Credit from the purchaser, except in narrow exceptional circumstances (e.g., collusion, missing supplier, business closure, or no assets). GSTR 2A is facilitative and does not by itself defeat entitlement where the purchaser produces tax invoices, proof of receipt and bank evidence of payment; once the purchaser substantiates these, the onus is on revenue to verify and recover tax from the supplier. Articles Goods and Services Tax - GST Sat, 19 Aug 2023 10:19:36 +0530 https://www.taxtmi.com/article/detailed?id=11750