2023 (8) TMI 573

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....For R1 : Mrs. K. Vasanthamala Government Advocate For R2 : No Appearance ORDER The petitioner appears to have purchased a consignment of goods from the second respondent, from Gundur District, Andhra Pradesh vide three invoices dated 23.11.2018. The petitioner appears to have paid the amount to the second respondent's. However, GST registration of the second respondent was earlier cancel....

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....Subject to the provisions of Section 41, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilization of input tax credit admissible in respect of the said supply". 6. Thus, a registered person is not entitled to credit of input tax in respect of any supply of goods or services of both if tax is not paid to the Government. The registra....