Category: GST

There is distinction between β€œentitlement to claim” ITC & β€œentitled to avail” ITC

There is marked distinction between the expressions, β€œentitlement to” claim input tax credit and β€œentitled to avail” input tax credit. There is marked distinction between the expressions, β€œentitlement to” claim input tax credit and β€œentitled to avail” input tax credit. In a recent judgment, Hon’ble High Court of …