https://www.taxtmi.com/caselaws?id=769141 Patna HC set aside orders rejecting petitioner's ITC claim where goods were delivered directly from supplier to end consumer without physical movement to petitioner. Court held authorities failed to appreciate that under Section 16(2)(b)(i) CGST Act and CGST Circular No. 241/35/2024-GST, physical receipt by dealer is not mandatory if goods are delivered per dealer's instructions. Matter remanded to Deputy Commissioner to examine memorandum of understanding between parties and verify delivery arrangements to end consumer for proper ITC claim assessment. en-us Fri, 11 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769141 Patna HC set aside orders rejecting petitioner's ITC claim where goods were delivered directly from supplier to end consumer without physical movement to petitioner. Court held authorities failed to appreciate that under Section 16(2)(b)(i) CGST Act and CGST Circular No. 241/35/2024-GST, physical receipt by dealer is not mandatory if goods are delivered per dealer's instructions. Matter remanded to Deputy Commissioner to examine memorandum of understanding between parties and verify delivery arrangements to end consumer for proper ITC claim assessment. Case-Laws GST Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769141