https://www.taxtmi.com/caselaws?id=770715 Interim protection was granted against the assessment and appellate orders denying input tax credit under the Uttar Pradesh GST Act, where the petitioners showed purchases from a registered supplier, payment through banking channels, and supporting invoices, bilties and e-way bills. The challenge relied on Section 16, including Section 16(2)(c), to argue that credit could not be denied solely because the supplier allegedly failed to deposit tax. On that prima facie showing, the Court stayed operation of the impugned orders, subject to deposit of 30% of the assessed tax after adjustment of tax already paid. en-us Wed, 04 Sep 2024 00:00:00 +0530 Mon, 09 Jun 2025 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770715 Interim protection was granted against the assessment and appellate orders denying input tax credit under the Uttar Pradesh GST Act, where the petitioners showed purchases from a registered supplier, payment through banking channels, and supporting invoices, bilties and e-way bills. The challenge relied on Section 16, including Section 16(2)(c), to argue that credit could not be denied solely because the supplier allegedly failed to deposit tax. On that prima facie showing, the Court stayed operation of the impugned orders, subject to deposit of 30% of the assessed tax after adjustment of tax already paid. Case-Laws GST Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770715