https://www.taxtmi.com/highlights?id=71623 Denial of Input Tax Credit (ITC) - supplier failed to pay the amount of GST to the government - It is clear that the literal nomenclature and the statutory language, mandates that there should be credit available in the credit ledger of the purchaser to claim Input Tax and otherwise the claim would be frustrated. - Credit cannot be allowed to the petitioner - HC en-us Wed, 23 Aug 2023 18:52:28 +0530 Fri, 25 Aug 2023 14:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71623 Denial of Input Tax Credit (ITC) - supplier failed to pay the amount of GST to the government - It is clear that the literal nomenclature and the statutory language, mandates that there should be credit available in the credit ledger of the purchaser to claim Input Tax and otherwise the claim would be frustrated. - Credit cannot be allowed to the petitioner - HC Highlights GST Wed, 23 Aug 2023 18:52:28 +0530 https://www.taxtmi.com/highlights?id=71623