ITC when you paid to supplier but supplier do not deposit


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This document contains a Madras High Court order concerning a trader (Petitioner) who claimed Input Tax Credit (ITC) after purchasing goods. The issue arose when the supplier failed to deposit the collected tax with the government. The court examines whether the buyer can be held liable for the supplier's default. This order is particularly useful for businesses dealing with ITC claims and potential supplier non-compliance issues.

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I prepared this Executive summary of recent judgement of Honourable Madras High Court on section 16 of CGST- eligibility of ITC for recipient when supplier do not deposit the tax with Govt even though recipient made full payment to supplier- wonderful judgement. #pdf
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