Denying Input Tax Credit to Non-Taxable Service Providers Justified: Delhi HC

Pace Setters Business Solutions Pvt. Ltd. Vs Union Of India And Ors. (Delhi High Court)

Delhi High Court held that denial of input tax credit in respect of services where GST is payable on reverse charge basis, cannot by any stretch be held to be irrational and arbitrary. Thus, deny of input tax credit to service provider who is not liable to pay tax on output services is justified.

Facts- The petitioner is, inter alia

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