SUNNY JAIN V. UNION OF INDIA (DELHI HIGH COURT)

SUNNY JAIN V. UNION OF INDIA (DELHI HIGH COURT) :BRIEF: Input tax credit availed on inward supply without paying to supplier consideration and applicable tax amount before expiry of period of 180 days from date of issuance of invoice could not make petitioner ineligible to avail ITC so as to block electronic credit ledger MATTER: Input tax credit – Electronic credit ledger (ECL) – Blocking of ECL – ECL of petitioner was blocked for alleged non-payment of consideration to its supplier-...

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