Need A Solution For Double Benefit To Government, Says Madras High Court

The issue is extremely relevant, says Rajat Bose, partner at Shardul Amarchand Mangaldas and Co. Currently, there is no mechanism that enables purchasers to avail ITC outside the mechanism of the GST portal. The purchaser can claim credit only if the supplier files returns to that effect in the GST portal. But there are times when the GST paid isn't shown on the returns, like when the tax is recov…