GST paid by the Recipient but not remitted to the Government by the Supplier does not provide ground for denying ITC

GST paid by the Recipient but not remitted to the Government by the Supplier does not provide ground for denying ITC https://www.taxtmi.com/article/detailed?id=11982 Absence of GST entries in Form GSTR-2A arising from supplier non-remittance or non-uploading is not, by itself, a lawful basis to deny Input Tax Credit where the recipient presents evidence establishing a bonafide and genuine claim; the assessment denying ITC was set aside and remitted for fresh examination of the recipient's documents and evidence, with allowance of ITC if the assessing officer, after scrutiny, is satisfied of the claim's genuineness. en-us Wed, 25 Oct 2023 09:58:22 +0530 Wed, 25 Oct 2023 09:58:22 +0530 TaxTMI RSS Generator GST paid by the Recipient but not remitted to the Government by the Supplier does not provide ground for denying ITC https://www.taxtmi.com/article/detailed?id=11982 Absence of GST entries in Form GSTR-2A arising from supplier non-remittance or non-uploading is not, by itself, a lawful basis to deny Input Tax Credit where the recipient presents evidence establishing a bonafide and genuine claim; the assessment denying ITC was set aside and remitted for fresh examination of the recipient's documents and evidence, with allowance of ITC if the assessing officer, after scrutiny, is satisfied of the claim's genuineness. Articles Goods and Services Tax - GST Wed, 25 Oct 2023 09:58:22 +0530 https://www.taxtmi.com/article/detailed?id=11982