Denial of input tax credit if tax not paid to government upheld.

Case-Laws – GST – Highlights – Section 16(2)(c) of the Central/State Goods and Services Tax Act, 2017, denies input tax credit if the tax charged has not been deposited with the government. The High Court upheld this provision, stating that input tax cre

Denial of input tax credit if tax not paid to government upheld.
Case-Laws
GST
Section 16(2)(c) of the Central/State Goods and Services Tax Act, 2017, denies input tax credit if the tax charged has not been deposited with the government. The High Court upheld this provision, stating that input tax credit is a conditional right and cannot be availed unless the tax collected has actually been paid to the exchequer. The Court relied on its previous decision in Nahasshukoor v. Assistant Com

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