GST ITC Claim: Supplier Tax Payment Essential

Trendships Online Services Private Limited Vs Commissioner Commercial Taxes U.P. At Lucknow And Another (Allahabad High Court) The petitioner had purchased goods from one of the supplier who was a registered dealer at the time of purchase. The said goods were transported by own car of the petitioner.  The payment towards said supply was made through RTGS and proof of the same was presented to support the availment of ITC. Petitioner has filed the captioned petition against the Order under Section 74 of CGST Act, confirming demand of tax along with interest and penalty on the ground that ITC...