https://www.taxtmi.com/article/detailed?id=11807 Denial of Input Tax Credit is justified where the supplier has failed to remit collected GST; ITC eligibility requires satisfying all statutory conditions together, including furnishing evidence of genuineness beyond tax invoices. While some authority and guidance direct recovery from the supplier first, courts diverge on whether recipients must ensure supplier remittance. The absence of a mechanism to verify supplier payment and the doctrine of impossibility make recipient cross checking burdensome, suggesting need for technical tracking to protect bona fide purchasers. en-us Sat, 02 Sep 2023 07:58:44 +0530 Sat, 02 Sep 2023 07:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11807 Denial of Input Tax Credit is justified where the supplier has failed to remit collected GST; ITC eligibility requires satisfying all statutory conditions together, including furnishing evidence of genuineness beyond tax invoices. While some authority and guidance direct recovery from the supplier first, courts diverge on whether recipients must ensure supplier remittance. The absence of a mechanism to verify supplier payment and the doctrine of impossibility make recipient cross checking burdensome, suggesting need for technical tracking to protect bona fide purchasers. Articles Goods and Services Tax - GST Sat, 02 Sep 2023 07:58:44 +0530 https://www.taxtmi.com/article/detailed?id=11807