Proceedings against Supplier and Recipient for non payment of tax https://www.taxtmi.com/forum/issue?id=120623 Authorities should pursue supplier proceedings first where ineligible input tax credit arises from supplier non-payment; initiation of proceedings against the recipient is permissible only in exceptional circumstances, and departmental recovery should ordinarily be from the supplier, with the principle against unjust enrichment informing allocation. en-us Wed, 26 Nov 2025 17:17:29 +0530 Sun, 07 Dec 2025 04:26:51 +0530 TaxTMI RSS Generator Proceedings against Supplier and Recipient for non payment of tax https://www.taxtmi.com/forum/issue?id=120623 Authorities should pursue supplier proceedings first where ineligible input tax credit arises from supplier non-payment; initiation of proceedings against the recipient is permissible only in exceptional circumstances, and departmental recovery should ordinarily be from the supplier, with the principle against unjust enrichment informing allocation. Discussion-Forum GST Wed, 26 Nov 2025 17:17:29 +0530 https://www.taxtmi.com/forum/issue?id=120623