ITC transfer from one state to another is not an inward supply

JSW Steel Ltd. vs. Union of India (Orissa High Court)

Odisha HC – Input Service Distributor can claim input tax credit only in the case of an inward supply, and an input tax credit transfer from one state to another is not an inward supply.

Judgement

The Odisha High Court ruled that since no such supply being shown to have been made by JSW Odisha to JSW ISD Maharashtra, no prima facie case is made out by the Petitioner. Thus transa

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