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
TRT-2025-1352
Issue Favourable to Tax Payer ?:- yes Held: What we find is that the first respondent has not conducted any enquiry on the fourth re.....
Issue Favourable to Tax Payer ?:- no
Held - Burden of proof that the ITC claim is correct is squarely upon the assessee who has to discharge the said burden. Merely because the d.....
Issue Favourable to Tax Payer ?:- not applicable
Held - From the perusal of provisions of the section 16(2)(c) CGST Act and PGST Act, it is very much clear that no registered person shall be entit.....
Issue Favourable to Tax Payer ?:- yes
Held - The stand taken by the Opposite Parties is that once the deadline for rectification of the Forms was crossed, then no further indulgence cou.....
Issue Favourable to Tax Payer ?:- yes
Held - I am of the considered opinion that the error committed by the petitioner in showing the wrong GSTIN number in the Invoices which was .....
