High Court Rules Against Denial of ITC for Supplier's GST Non-payment; Supreme Court Dismisses Revenue's Appeal.

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....Denial of Input Tax Credit (ITC) - requirements of Section 16(2) of GST / WBGST Act fulfilled or not - Failure of the supplier to pay GST to the government - High Court while allowing the petition of the assessee, directed the GST authorities to first proceed against the fourth respondent (supplier) and only under exceptional circumstance as per CBIC circular - Supreme Court dismissed the SLP filed by the Revenue - SC....