https://www.taxtmi.com/highlights?id=104423 Input tax credit remains conditional on actual payment of the tax charged by the supplier to the Government. The statutory conditions for credit operate conjointly; a recipient who avails credit without ensuring that the supplier paid the corresponding tax cannot retain it, and the credit is recoverable according to law. Supplier insolvency and an approved insolvency resolution plan do not waive or displace this statutory tax-payment condition. The writ petition challenging recovery of the credit was dismissed. en-us Thu, 01 Oct 2026 07:40:28 +0530 Thu, 01 Oct 2026 07:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104423 Input tax credit remains conditional on actual payment of the tax charged by the supplier to the Government. The statutory conditions for credit operate conjointly; a recipient who avails credit without ensuring that the supplier paid the corresponding tax cannot retain it, and the credit is recoverable according to law. Supplier insolvency and an approved insolvency resolution plan do not waive or displace this statutory tax-payment condition. The writ petition challenging recovery of the credit was dismissed. Highlights GST Thu, 01 Oct 2026 07:40:28 +0530 https://www.taxtmi.com/highlights?id=104423