2024 (10) TMI 947

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....;BLE MR. JUSTICE SACHIN DATTA For the Petitioner: Mr. M.A. Ansari and Ms. Tabbassum Firdause, Advs For the Respondents: Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Adv ORDER 1. Issue notice. 2. Learned counsel for the respondents accept notice. 3. The petitioner has filed the present petition impugning the order dated 20.04.2024 (hereafter the impugned order), passed by the Ad....

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....subject to the condition that the tax charged in respect of such supply has been paid to the Government. It is alleged that the petitioner has availed the ITC from suppliers who had not paid the tax on their outward supplies. The SCN also mentioned the names of two tax payers whose registrations were cancelled with retrospective effect. 6. The petitioner had responded to the SCN stating that th....

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....he Government either in cash or by availing ITCs, as set out in Section 16(2)(c) of the CGST Act. 9. Section 16(1) and Section 16(2)(c) of the CGST Act are set out below: "16. Eligibility and conditions for taking input tax credit.- (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled ....

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....ion 16(2)(c) of the CGST Act, the ITC would be available only in respect of such supplies where the tax is actually being paid to the government, either in cash or through utilisation of the ITC admissible in respect of the said supply. There is no specific finding in the impugned order that the suppliers, from whom the petitioner had availed supplies, have not paid the tax in respect of their out....