A recent Madras High Court ruling has come as a significant relief for genuine buyers under the Goods and Services Tax regime. The decision will help buyers who’ve paid tax on the goods or services availed but the sellers haven’t deposited it in the government’s kitty. As per GST law, buyers can avail input credit based on the tax invoice which has details such as the amount of tax charged, description of goods or services, the total value of supply of goods or services, GSTIN of the supplier and recipient, etc. And one more condition is that tax has to be paid by the supplier.