https://www.taxtmi.com/highlights?id=73629 Denial of Input Tax Credit (ITC) - requirements of Section 16(2) of GST / WBGST Act fulfilled or not - Failure of the supplier to pay GST to the government - High Court while allowing the petition of the assessee, directed the GST authorities to first proceed against the fourth respondent (supplier) and only under exceptional circumstance as per CBIC circular - Supreme Court dismissed the SLP filed by the Revenue - SC en-us Sun, 17 Dec 2023 15:06:29 +0530 Sun, 17 Dec 2023 15:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73629 Denial of Input Tax Credit (ITC) - requirements of Section 16(2) of GST / WBGST Act fulfilled or not - Failure of the supplier to pay GST to the government - High Court while allowing the petition of the assessee, directed the GST authorities to first proceed against the fourth respondent (supplier) and only under exceptional circumstance as per CBIC circular - Supreme Court dismissed the SLP filed by the Revenue - SC Highlights GST Sun, 17 Dec 2023 15:06:29 +0530 https://www.taxtmi.com/highlights?id=73629