GSTAT says supplier GST registration alone does not prove ITC
In short
The GST Appellate Tribunal said a seller’s active GST registration is not enough to claim input tax credit. The summary says the buyer must also show real transactions and actual delivery and receipt of goods.
This matters for businesses that claim ITC on purchases. The reporting does not identify the company or the tax amount involved.
What the reporting says
The GST Appellate Tribunal ruled that an active supplier GST registration and filed returns alone cannot prove input tax credit eligibility, according to a publisher summary. It said the recipient must also establish genuine transactions and actual movement and receipt of goods under Section 16(2)(b). The taxpayer, tax amount, and case date are not stated in the available reporting.
Why it matters
The GST Appellate Tribunal has ruled that an active GST registration and filed returns by a supplier are not enough by themselves to establish input tax credit eligibility. The publisher summary says the recipient must prove genuine transactions and actual movement and receipt of goods under Section 16(2)(b). The decision raises the evidentiary burden for ITC claims, but the case-specific parties and amount are not stated.