Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Mere Absence of GSTN in Supplier Certificate Not Sufficient to Deny ITC Claim: Allahabad HC
The Allahabad High Court held that the mere absence of GSTN in the supplier's certificate is not sufficient to deny an ITC claim. The court emphasized the importance of verifying the genuineness of the transaction. This ruling clarifies the requirements for claiming ITC and protects the rights of taxpayers.