Implementation of Hon’ble High Court findings on GST Input Tax Credit and supplier tax payment condition

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....25;्त ग्रेड-1, राज्य कर, उ0प्र0। समस्त अपर आयुक्त ग्रेड-2, राज्य कर, उ0प्र0। समस्त संयुक्त आयुक्त, राज्य कर, उ0प्र0| समस्त उपायुक्त, राज्य कर, उ0प्र0। समस्त सहायक आयुक्त राज्य कर, उ0प्र0। समस्त राज्य कर अधिकारी, उ0प्र0।....

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....10;ई०टी०सी० को रोके जाने तथा लेन-देन की पुष्टि हेतु पर्याप्त प्रावधान किये गये है, फिर भी फर्जी/बोगस आई०टी०सी० प्राप्त किया जा रहा है। प्रकरण में व्यापारी द्वारा माल के आपूर्ति के संबंध में Tax invoice के अलावा अन्य क&#237....

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....1;ै :- "16. However, sub-section (2) restricts the power and lays down the eligibility and condition for taking the input tax credit. Sub-section (2)(c) clearly lays down that subject to provisions of Section 41 or 43A (which was prior to amendment), the tax charged in respect of such supply has been actually paid to the Government by the supplier. This condition clearly restricts the power to take the benefit of input tax credit subject to deposit by supplier. 19. In the case in hand, petitioner is claiming ITC on the basis of supplies made by Shree Radhey International in the year 2018. Admittedly, only tax invoice was issued by the supplier. The alleged tax to have been charged was never deposited by the supplier and no compliance of Section 16(2)(c) was made. The eligibility and availment of ITC is subject to deposit of tax by supplier which is clear from the reading of sub-section (2)(c). 20. The provision is simple and clear, and there is no ambiguity as regards actual payment of tax by supplier to Government. Once the supplier has not deposited the tax mandated under sub-section (2)(c) of Section 16, the petitioner purchaser cannot claim the ....

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....and circumstances of the case, I find that no interference is required in the orders impugned." अतः उक्त महत्वपूर्ण निर्णय को इस पत्र के साथ संलग्न कर इस निर्देश के साथ प्रेषित किया जा रहा है कि मा० उच्च न्यायालय द्वारा दिये गये उक्त निर्णय का संज्ञान लेते हुए कार्यवाही सुनिश्चित की &....

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.... lays down that subject to provisions of Section 41 or 43A (which was prior to amendment), the tax charged in respect of such supply has been actually paid to the Government by the supplier. This condition clearly restricts the power to take the benefit of input tax credit subject to deposit by supplier. 19. In the case in hand, petitioner is claiming ITC on the basis of supplies made by Shree Radhey International in the year 2018. Admittedly, only tax invoice was issued by the supplier. The alleged tax to have been charged was never deposited by the supplier and no compliance of Section 16(2)(c) was made. The eligibility and availment of ITC is subject to deposit of tax by supplier which is clear from the reading of sub-section (2)(c). 20. The provision is simple and clear, and there is no ambiguity as regards actual payment of tax by supplier to Government. Once the supplier has not deposited the tax mandated under sub-section (2)(c) of Section 16, the petitioner purchaser cannot claim the benefit. 26. Thus, from the reading of Section 74, it is clear that where the authorities find that any tax has not been paid or erroneously refunded or input tax cre....