Madhya Pradesh High Court Holds GST Input Tax Credit Claim Must Be Reconsidered When Valid Invoices Are Supplied
The Madhya Pradesh High Court has ruled that when a registered dealer is subsequently provided with valid GST invoices containing their GSTIN, the tax authorities must reconsider the dealer’s claim for input tax credit. The matter was remitted to the Assistant Commissioner, Sales Tax, for fresh consideration in light of the newly supplied invoices.
