VIMAL ALLOYS (P.) LTD. (AAR AUTHORITY)

VIMAL ALLOYS (P.) LTD. (AAR AUTHORITY) : BRIEF: Input tax credit of GST paid on purchases cannot be claimed by the recipient when seller has paid tax to government but the preceding supplier (supplier’s supplier) had failed to pay GST on such supply MATTER: Input tax credit – Eligibility to claim ITC – Whether purchaser was entitled to claim ITC on purchases made from seller who had discharged tax liability on same but preceding seller had failed to discharge such tax liability. HELD:...

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