https://www.taxtmi.com/caselaws?id=442059 HC held that Input Tax Credit (ITC) cannot be claimed by the purchasing dealer if the supplier fails to remit the GST collected to the government. The court emphasized that ITC is contingent upon the supplier's payment of tax to the State, and denial of ITC in such cases does not amount to double taxation. The purchasing dealer's claim was rejected as the supplier had neither been examined nor was any recovery initiated against them. The writ petition challenging the denial of ITC was dismissed, affirming that ITC is available only when the tax is duly paid by the supplier to the government as mandated under section 16 of the GST Act. en-us Fri, 18 Aug 2023 00:00:00 +0530 Wed, 30 Jul 2025 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442059 HC held that Input Tax Credit (ITC) cannot be claimed by the purchasing dealer if the supplier fails to remit the GST collected to the government. The court emphasized that ITC is contingent upon the supplier's payment of tax to the State, and denial of ITC in such cases does not amount to double taxation. The purchasing dealer's claim was rejected as the supplier had neither been examined nor was any recovery initiated against them. The writ petition challenging the denial of ITC was dismissed, affirming that ITC is available only when the tax is duly paid by the supplier to the government as mandated under section 16 of the GST Act. Case-Laws GST Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442059