Tag: itc blocking

ITC can’t be denied on ground that supplier’s registration was cancelled subsequently when supplier had filed GSTR-1 and GSTR-3B for the relevant period. In a recent judgment, Allahabad High Court has held that ITC can’t be denied on ground that the supplier’s registration was cancelled subsequently to the …

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