- The petitioner directed suppliers to send goods directly to customers to reduce logistical redundancy, and taxes were paid.
- Authorities denied ITC due to the absence of physical delivery to the petitioner.
- The issue was whether physical receipt of goods is mandatory for ITC under Section 16 of the CGST Act.
- The High Court relied on a Circular stating goods need not be physically delivered to the dealer to establish receipt.
- Explanation to Section 16(2)(b) includes situations where goods are deemed received without physical possession.
- The CGST Act does not require physical receipt at a specific location for ITC eligibility.
- Goods delivered to another person on the registered person’s instructions are deemed received for ITC purposes.
- The case was remanded to ascertain factual aspects like agreements and communication with the end consumer.
Source: taxand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
