https://www.taxtmi.com/article/detailed?id=15827 Denial of input tax credit under Section 16(2)(c) arises where recipients who have received goods, paid suppliers including GST via banking channels and hold e-way bills are nevertheless refused credit because suppliers failed to remit tax; the article argues that when transactions are genuine and recipients have paid, authorities should recover tax from suppliers and not penalize compliant receivers, and that 16(2)(c) should be limited to nonpayment within statutory periods while enforcement and prosecution target defaulting suppliers. en-us Sat, 07 Feb 2026 07:12:58 +0530 Sat, 07 Feb 2026 07:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15827 Denial of input tax credit under Section 16(2)(c) arises where recipients who have received goods, paid suppliers including GST via banking channels and hold e-way bills are nevertheless refused credit because suppliers failed to remit tax; the article argues that when transactions are genuine and recipients have paid, authorities should recover tax from suppliers and not penalize compliant receivers, and that 16(2)(c) should be limited to nonpayment within statutory periods while enforcement and prosecution target defaulting suppliers. Articles Goods and Services Tax - GST Sat, 07 Feb 2026 07:12:58 +0530 https://www.taxtmi.com/article/detailed?id=15827