Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
Issue Favourable to Tax Payer ?:- no
Held: The argument of the petitioner that there has no case made out for .....
Issue Favourable to Tax Payer ?:- yes
Held: It is a matter of common knowledge that under the provision of the GST Act, the purchaser can.....
Issue Favourable to Tax Payer ?:- no
Held - We have taken note of the argument of the counsel for the petitioner that sub-rule (4) of Rule 36 of the CGST R.....
Issue Favourable to Tax Payer ?:- yes
Held: The adjudicating authority has admitted that the appellant has produced two certifi.....
Issue Favourable to Tax Payer ?:- yes
Held: Having regard to the facts and circumstances of this case(s) and th.....
