ITC can be denied if supplier fails to remit collected tax: Madras HC

Tvl. Global Offset Printers Vs Assistant Commissioner (ST)(FAC) (Madras High Court)

The Madras High Court ruled that Input Tax Credit (ITC) can be denied if the supplier fails to remit collected tax, even for provisional credits. It dismissed Global Offset Printers’ writ petition, directing them to pursue an appellate remedy, citing a Supreme Court precedent.

Madras High Court on Thursday, July 10, 2025, ruled that Input Tax Credit (ITC) can be denied to a purchaser if their supplier fails to remit the collected tax to the government. The court dismiss

Please become a Premium member. If you are already a Premium member, login here to access the full content.