https://www.taxtmi.com/article/detailed?id=14611 Reversal of Input Tax Credit under section 16(2)(c) hinges on supplier default to remit GST, but when the supplier's registration is active and the recipient's bank records show payment of consideration inclusive of GST to the supplier, ITC should not be denied. Recovery should be directed first at the supplier and only shifted to the recipient if tax cannot be recovered. Recent judicial authority requires fresh, reasoned adjudication and underscores the need for quasi judicial, speaking orders by tax officers. en-us Mon, 09 Jun 2025 07:31:35 +0530 Mon, 09 Jun 2025 07:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14611 Reversal of Input Tax Credit under section 16(2)(c) hinges on supplier default to remit GST, but when the supplier's registration is active and the recipient's bank records show payment of consideration inclusive of GST to the supplier, ITC should not be denied. Recovery should be directed first at the supplier and only shifted to the recipient if tax cannot be recovered. Recent judicial authority requires fresh, reasoned adjudication and underscores the need for quasi judicial, speaking orders by tax officers. Articles Goods and Services Tax - GST Mon, 09 Jun 2025 07:31:35 +0530 https://www.taxtmi.com/article/detailed?id=14611