ISSUE: WHETHER ITC SHOULD BE DENIED TO THE RECIPIENT ON THE FAULT OF THE SUPPLIER? Facts: As per section 16(2) the registered person will be entitled to ITC on supply only if following condition are satisfied: A Registered person must be in possession of Tax Paying Document There must be actual receipt of Goods and/or […]
http://dlvr.it/S2SMnP
http://dlvr.it/S2SMnP
