Aditya Industries ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Himachal Pradesh
- Date:
- August 28, 2020
- Type:
- Advance Ruling
- Members:
- Rakesh Sharma, Abhay Gupta
Subject
AAR cannot give ruling regarding admissibility of ITC in scenarios where tax has not actually been paid
Summary
1. Whether the Input Tax credit is admissible to the applicant where the tax collected by the Supplier from the applicant is not paid to the Government in cash but the same is reflecting in GSTR 2A of the applicant 2. Whether the Input Tax credit is…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Himachal Pradesh Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and HPGST Act’ respectively] by M/s., Aditya Industries, Trilok Pur Road Industrial road, Kala Amb, District Sirmour (H.P.) the applicant, seeking an advance ruling in resp…