{"id":77193,"date":"2026-10-30T09:52:42","date_gmt":"2026-10-30T09:52:42","guid":{"rendered":""},"modified":"2026-10-30T09:52:42","modified_gmt":"2026-10-30T09:52:42","slug":"input-tax-credit-requires-independent-reasoned-assessment-supplier-tax-default-alone-cannot-mechanically-determine-purchaser-liability","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77193","title":{"rendered":"Input tax credit requires independent, reasoned assessment; supplier tax default alone cannot mechanically determine purchaser liability."},"content":{"rendered":"<p>Input tax credit requires independent, reasoned assessment; supplier tax default alone cannot mechanically determine purchaser liability.<br \/>Case-Laws<br \/>GST<br \/>Input tax credit claimed by a purchasing dealer cannot be determined mechanically solely because registered suppliers allegedly failed to deposit tax. The proper officer must independently assess the purchaser&#39;s liability under the applicable provision, consider documentary material supporting supplies, hear the parties, and issue a reasoned speaking order. Findings that the purchaser&#39;s material supported the supplies and that fraud was not established remain undisturbed, while the merits of the credit claim remain open for lawful determination.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105627\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input tax credit requires independent, reasoned assessment; supplier tax default alone cannot mechanically determine purchaser liability.Case-LawsGSTInput tax credit claimed by a purchasing dealer cannot be determined mechanically solely because regist&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77193","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77193"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77193\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}