22 July 2021
capital goods invoice dated 31.3.17 was delivered only on 31.07.2017. Whereas the assesee availed ITC to the extent of 50% during the year 2016-17 and 50% availed during the period from 01.04.2017 to 30.06.2017. Then entire credit he claimed under Tran - 1. Since the assessee without receipt goods availed ITC the GST officer treated as ineligible and disallowed the ITC. Whether Officer contention is correct? pls help me to resolve the issue
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