https://www.taxtmi.com/caselaws?id=800138 Input tax credit is conditional on actual payment of tax on the supply to the Government under Section 16(2)(c) of the Central Goods and Services Tax Act, 2017, read with Section 41. The conditions for credit operate together, so a recipient cannot retain credit where the supplier has not remitted the charged tax. Supplier insolvency and an approved resolution plan do not remove the recipient's independent obligation to meet the actual-payment condition. Input tax credit is therefore unavailable where the supplier's tax payment has not reached the Government. en-us Mon, 17 Aug 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800138 Input tax credit is conditional on actual payment of tax on the supply to the Government under Section 16(2)(c) of the Central Goods and Services Tax Act, 2017, read with Section 41. The conditions for credit operate together, so a recipient cannot retain credit where the supplier has not remitted the charged tax. Supplier insolvency and an approved resolution plan do not remove the recipient's independent obligation to meet the actual-payment condition. Input tax credit is therefore unavailable where the supplier's tax payment has not reached the Government. Case-Laws GST Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800138