Aastha Enterprises Vs State of Bihar
Date: August 17, 2023
Subject Matter
ITC is only granted when tax has been effectively paid to the government by the supplier
Summary
The case before the Patna High Court is regarding the eligibility and conditions for claiming Input Tax Credit (ITC) under the CGST Act. The court addressed the situation where a purchasing dealer sought ITC for tax paid to a selling dealer who had n…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT 1. The issue raised in the above writ petition is as to the sustainable claim of Input Tax Credit, when it has been proved that the purchaser, a registered dealer has satisfied the tax liability to the selling dealer, another registered dealer, evidenced by a tax invoice; even when the selling dealer does not pay the said tax to the Government af…