Tripura HC allows ITC availed by bona-fide recipient despite supplier’s default

Tripura High Court rules bona-fide purchasers can claim ITC despite supplier's tax default, pending Supreme Court ...
Tax GuruOpinion

Misuse of GST Section 64: Bona Fide Recipients Targeted Instead of Defaulting Suppliers

Courts have held that bona fide recipients cannot be penalised for supplier defaults. Using Section 64 against compliant ...
LiveLaw

CGST |Tripura High Court Reads Down Section 16(2)(c), Shields Bona Fide Buyers From ITC Denial

The Tripura High Court has upheld the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, ...
Tax Guru

Bona Fide Purchaser Not Liable for Supplier’s default to deposit GST: Tripura HC

The court ruled that genuine purchasers cannot lose ITC because a supplier failed to deposit GST. Section 16(2)(c) must be ...

Why Tripura High Court said Input Tax Credit provision in CGST not meant to punish taxpayers

The bench said that it is impossible for the purchaser to check whether the supplier has deposited the tax paid by him to the ...