https://www.taxtmi.com/caselaws?id=760516 Input tax credit under the CGST/SGST framework is a conditional statutory benefit, and it is unavailable where the tax collected from the purchaser has not actually been remitted to the exchequer. The Kerala HC rejected the argument that this reading would make other recovery and enforcement provisions redundant, and applied the principle that the purchasing dealer must satisfy the prescribed statutory conditions before claiming the concession. On that basis, credit was denied because the condition of actual payment of tax was not met. en-us Wed, 24 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760516 Input tax credit under the CGST/SGST framework is a conditional statutory benefit, and it is unavailable where the tax collected from the purchaser has not actually been remitted to the exchequer. The Kerala HC rejected the argument that this reading would make other recovery and enforcement provisions redundant, and applied the principle that the purchasing dealer must satisfy the prescribed statutory conditions before claiming the concession. On that basis, credit was denied because the condition of actual payment of tax was not met. Case-Laws GST Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760516