https://www.taxtmi.com/article/detailed?id=14699 Where a purchaser has valid tax invoices and has paid via banking channels, the purchaser cannot be denied Input Tax Credit due to the supplier's failure to deposit tax or file returns; the assessing authority must verify purchaser compliance, initiate parallel proceedings against the supplier, grant personal hearings, and pass a reasoned order after inquiry. en-us Thu, 26 Jun 2025 08:38:13 +0530 Thu, 31 Jul 2025 12:06:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14699 Where a purchaser has valid tax invoices and has paid via banking channels, the purchaser cannot be denied Input Tax Credit due to the supplier's failure to deposit tax or file returns; the assessing authority must verify purchaser compliance, initiate parallel proceedings against the supplier, grant personal hearings, and pass a reasoned order after inquiry. Articles Goods and Services Tax - GST Thu, 26 Jun 2025 08:38:13 +0530 https://www.taxtmi.com/article/detailed?id=14699