https://www.taxtmi.com/forum/issue?id=118929 An intimation/demand was issued citing contravention of section 16(2)(c) where Input Tax Credit appears in purchase records (GSTR 2A) but the supplier had not filed GSTR 3B, prompting an ASMT 10 demand against the recipient. Contributors note recent Supreme Court guidance favorable to taxpayers but report inconsistent departmental application; practical advice is to file a reasoned reply and, for significant amounts, pursue appeals to preserve the opportunity to obtain a favourable decision. en-us Mon, 08 Jan 2024 21:14:28 +0530 Fri, 24 Jan 2025 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118929 An intimation/demand was issued citing contravention of section 16(2)(c) where Input Tax Credit appears in purchase records (GSTR 2A) but the supplier had not filed GSTR 3B, prompting an ASMT 10 demand against the recipient. Contributors note recent Supreme Court guidance favorable to taxpayers but report inconsistent departmental application; practical advice is to file a reasoned reply and, for significant amounts, pursue appeals to preserve the opportunity to obtain a favourable decision. Discussion-Forum GST Mon, 08 Jan 2024 21:14:28 +0530 https://www.taxtmi.com/forum/issue?id=118929