ITC Cannot Be Denied for Supplier Default Before Recovery Action Nor Under Time-Barred Section 74 Notices
ITC Cannot Be Denied for Supplier Default Before Recovery Action Nor Under Time-Barred Section 74 Notices Issue Whether Input Tax Credit (ITC) can be denied to a recipient under Section 16(2)(c) solely due to non-payment of tax or non-reflection in GSTR-2A by the supplier, without first pursuing recovery against the supplier. Whether Section 74 can… Read More »