Judgements
ITC can’t be denied to the Recipient if no recovery effort were made from the supplier, Supreme Court dismissed the Department’s SLP
A demand order was served on the Appellant on account of reversal of ITC due to difference in ITC appearing in GSTR-2A and GSTR-3B. The Appellant was available with all tax invoices and payment is also made to the supplier for the value of supply along with taxes. Department denied the ITC on the mere ground that the same is not appearing in GSTR-2A.
19/12/2023
