https://www.taxtmi.com/article/detailed?id=14156 Denial of Input Tax Credit was set aside where the recipient met statutory conditions and supplier paid tax, but authorities wrongly refused credit because goods were not received at the buyer's business, disregarding the bill to/ship to model and deemed receipt concept; the High Court found total non application of mind and remanded for fresh adjudication in line with the statutory entitlement and departmental clarification. en-us Fri, 18 Apr 2025 08:41:53 +0530 Sat, 19 Apr 2025 11:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14156 Denial of Input Tax Credit was set aside where the recipient met statutory conditions and supplier paid tax, but authorities wrongly refused credit because goods were not received at the buyer's business, disregarding the bill to/ship to model and deemed receipt concept; the High Court found total non application of mind and remanded for fresh adjudication in line with the statutory entitlement and departmental clarification. Articles Goods and Services Tax - GST Fri, 18 Apr 2025 08:41:53 +0530 https://www.taxtmi.com/article/detailed?id=14156