2024 (6) TMI 1092

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2024 With R/SPECIAL CIVIL APPLICATION NO. 8419 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 8452 of 2024 - -<br>GST<br>HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Mr Sahil J Rao (13319). For the Respondent(s) No. 1,2,3 : None. For the Respondent(s) No. 4 : Advance Copy Served To Government Pleader/PP. O....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....second burden to be discharged by the purchaser is in respect of such supply made by the seller to him, the seller has actually paid the GST for which Input Tax Credit is admissible in respect of the said supply. It was therefore submitted that the purchaser will be required to show that the seller has in respect of all past transactions made by him in relation to goods supplied by him, had utilis....