#deemed receipt

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Rejection of ITC on ground of non-physical receipt of goods quashed; Patna High Court held deemed delivery to end-consumer under dealer’s instructions satisfies Section 16(2)(b) of CGST Act.

Case: M/s Utkrisht Trade Solutions Pvt. Ltd. & Ors. v. State of Bihar & Ors.High Court of Judicature at PatnaCivil Writ Jurisdiction Case No. 17914 of 2023 (Lead Case, with connected CWJCs Nos. 470/2024, 17613/2023, 17636/2023, 17652/2023, 17654/2023, 17920/2023, 17922/2023, 18089/2023, 18297/2023, 18326/2023, 18394/2023, 18473/2023, 18497/2023, 18662/2023, 15/2024, 136/2024, 211/2024, 312/2024,…

Rejection of ITC on ground of non-physical receipt of goods quashed; Patna High Court held deemed delivery to end-consumer under dealer’s instructions satisfies Section 16(2)(b) of CGST Act.