Can ITC Be Denied if Goods Are Delivered Directly to End Consumers?

Sane Retails Private Limited Vs State of Bihar (Patna High Court) Whether ITC can be denied merely for non-physical receipt of goods by the purchasing dealer, where delivery was directed to end consumer The Patna High Court in Sane Retails Pvt. Ltd. vs State of Bihar examined whether Input Tax Credit (ITC) under Section 16(2)(b) of the Central Goods and Services Tax Act, 2017 (CGST Act) and Bihar GST Act, 2017 (BGST Act) can be denied merely because goods purchased by a dealer were not physically received at its premises but delivered directly to end consumers on the dealer’s instructions. T...