Rajasthan High Court
For revenue
Case-law directory
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Rajasthan High Court
Where petitioner firm availed ITC on procurement of goods but Insolvency proceedings were initiated against supplier under IBC before deposit of collected GST, statutory condition mandated actual payment of tax by supplier and, thus, recipient could not avail ITC unless supplier had paid tax, and on supplier's default, recovery of such ITC from recipient was permissible in law. GST: Where petitioner challenged Section 16(2)(c) on grounds of practical impossibility in verifying supplier’s tax payment for ITC eligibility, constitutional validity of section 16(2)(c) was upheld as conditions to avail ITC are to be satisfied conjointly; no constitutional or legal infirmity or basis to read down provision exists based on lex non cogit ad impossibilia principle. GST: Where petitioner availed ITC on GST charged by supplier who did not deposit GST collected and insolvency proceedings under IBC was initiated, IBC did not override statutory ITC condition in Section 16(2)(c), and ITC denial was justified
Supreme Court
Where purchasing dealers challenged constitutional validity of section 16(2)(c) on ground that ITC could not be denied for supplier's failure to deposit tax, since ITC is a statutory concession and section 41 permits re-availment of reversed ITC upon subsequent payment of tax by supplier, section 16(2)(c) was constitutionally valid and could not be read down