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It is immaterial to check whether the recipient of service has availed ITC or not and it will not effect supplier's right, if any, to recover the same.

Input tax Credit — The petitioner sought a direction for the respondentno.2 to disclose as to whether the respondent no.1 has taken credit of the GST amount earlier, charged by the petitioner in the rent bills raised against respondent no.1, the tenant. The Petitioner submitted that it is the sole/absolute owner/lease rights holder and in possession of shop/office premises. This property has been leased in favour of Respondent No.1, vide lease agreement. Clause 13 of the lease deed states that the lesser shall be liable to pay all taxes/charges in respect of the demised premises including property/Municipal Taxes, levies etc, Service Tax and all other taxes. The Petitioner submitted that he has been charging Service Tax/GST at the rate of 18% on the monthly rent and depositing the said tax with the department but Respondent No.1 has not been paying the said taxes.
Held that:-The Hon’ble High Court dismissed the writ on the ground that right of recovery would have to be determined in the context of the clauses contained in the lease agreement, in appropriate proceedings. Further, the Petitioner is unable to show any provision of law that puts an obligation on the tax department to furnish the information.—Allied Engineers And Builders Pvt. Ltd. Vs. Muthoot Finance Limited And Anr. [2020] 25 TAXLOK.COM 084 (Delhi)