HC Quashed ITC disallowance; Purchaser Cannot Be Penalised for Seller’s Default A registered GST dealer purchased mobile recharge coupons from M/s Bharti Airtel Ltd. during the financial year 2017–18. The petitioner availed input tax credit (ITC) of Rs. 28.52 lakh against seven tax invoices amounting to Rs. 1.58 crore. Later, a discrepancy was raised under […]
