https://www.taxtmi.com/caselaws?id=443333 Denial of ITC solely because the relevant invoices/tax did not reflect in Form GSTR-2A was in issue. The HC held that non-remittance of tax by the supplier cannot, by itself, disentitle the recipient to ITC; the decisive enquiry is whether the transactions are genuine and whether the recipient proves payment of tax to the supplier through appropriate evidence, consistent with SC guidance in Ecom Gill Coffee Trading. Consequently, the assessment order was set aside to the extent it denied ITC, and the matter was remanded to the assessing authority to afford an opportunity to adduce evidence and, if satisfied as to bona fides and genuineness, grant ITC. en-us Tue, 12 Sep 2023 00:00:00 +0530 Tue, 23 Dec 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443333 Denial of ITC solely because the relevant invoices/tax did not reflect in Form GSTR-2A was in issue. The HC held that non-remittance of tax by the supplier cannot, by itself, disentitle the recipient to ITC; the decisive enquiry is whether the transactions are genuine and whether the recipient proves payment of tax to the supplier through appropriate evidence, consistent with SC guidance in Ecom Gill Coffee Trading. Consequently, the assessment order was set aside to the extent it denied ITC, and the matter was remanded to the assessing authority to afford an opportunity to adduce evidence and, if satisfied as to bona fides and genuineness, grant ITC. Case-Laws GST Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443333