https://www.taxtmi.com/article/detailed?id=17121 Input Tax Credit under Section 16(2)(c) of the CGST Act is available only where the supplier has actually paid the tax to the Government. The condition applies irrespective of the recipient's knowledge or bona fides, while credit may be re-availed under the statutory mechanism after subsequent tax payment. This differs from the Kittel principle, which denies VAT credit only upon proof that the purchaser knew or ought to have known of fraud. The principle may remain persuasive in fraud and collusion allegations, but does not override the supplier-payment condition. en-us Thu, 06 Aug 2026 10:12:45 +0530 Thu, 06 Aug 2026 10:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17121 Input Tax Credit under Section 16(2)(c) of the CGST Act is available only where the supplier has actually paid the tax to the Government. The condition applies irrespective of the recipient's knowledge or bona fides, while credit may be re-availed under the statutory mechanism after subsequent tax payment. This differs from the Kittel principle, which denies VAT credit only upon proof that the purchaser knew or ought to have known of fraud. The principle may remain persuasive in fraud and collusion allegations, but does not override the supplier-payment condition. Articles Goods and Services Tax - GST Thu, 06 Aug 2026 10:12:45 +0530 https://www.taxtmi.com/article/detailed?id=17121