Input Tax Credit not allowed due to Supplier’s Default – Madras HC

In an important decision, the Hon’ble High Court of Madras in the case of Pinstar Automotive India Private Limited v. Addl. Commissioner CGST & CE, (W.P. No. 8493 of 2023), observed that Goods and Services Tax (‘GST’) laws impose a protective levy on the recipient where the supplier has not paid the taxes to the Government.

Source Yogesh Gaba