The Allahabad High Court has held that Input Tax Credit (ITC) cannot be denied when a supplier was registered at time of transaction. The bench of Justice Piyush Agrawal has set aside the GST demand of Rs. 9.42 lakh raised under Section 74 of the CGST/UPGST Act, ruling that Input Tax Credit (ITC) cannot be…
ITC Can’t Be Denied When Supplier Was Registered at Time of Transaction: Allahabad HC
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Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
