ITC not Sustainable when Supplying Dealer has not Paid to Government, despite Collection of Tax from Purchasing Dealer: Patna HC [Read Order]

ITC - Supplying -Dealer - Paid - Government-despite- Collection - Tax - Purchasing-Dealer-Patna-HC-TAXSCAN

In a major decision the Patna High Court observed that Input Tax Credit (ITC) is not sustainable when the supplying dealer has not paid to the Government, despite collection of tax from the purchasing dealer. The writ petitioner in the present matter is M/s Aastha Enterprises. The issue raised in the writ petition is as…

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