The dealer has failed to establish that the selling dealer M/s. ...

Court Denies Input Credit as Dealer Fails to Prove Bangalore Seller's Legitimate VAT Registration.

April 16, 2014

Case Laws VAT and Sales Tax HC

The dealer has failed to establish that the selling dealer M/s. Healthy Life Agro Foods, Bangalore is a bonafide registered dealer borne on the file of any local VAT office - input credit denied - HC

View Source

← Previous Next →

The dealer has failed to establish that the selling dealer M/s. ...

Court Denies Input Credit as Dealer Fails to Prove Bangalore Seller's Legitimate VAT Registration.

April 16, 2014

Case Laws VAT and Sales Tax HC

You may also like:

Input Tax Credit - Reversal / refunding of ITC - the Integrated Goods and Service Tax (IGST) was not paid and ‘NIL’ return had been filed by the seller but the...

Input credit claimed - VAT - in the absence of any mechanism enabling a purchasing dealer to verify if the selling dealer deposited tax and in the absence of...

Input Tax Credit - failure to register as VAT dealer - Assessee applied for VAT registration only on 18.05.2007 i.e., long after the expiry of stipulated period....

Input Tax Credit (denied retrospectively) - denial on account of cancellation of the VAT registration of the dealers (who have effected sale of the goods to these...

Adjustment of tax liability – Out of input tax credit available – dealer can adjust current year tax liability out of Input Tax Credit available in credit of dealer -...

Input tax credit - duty paying invoices - case of petitioner is that the petitioner had availed Input Tax Credit on the strength of invoices issued by dealers who had...

CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

The High Court held that u/s 54 of the Goods and Services Tax Act, 2017, when the input tax credit paid is higher than the output tax, the dealer is entitled to seek a...

Input tax credit - eligibility of benefit of input tax credit claimed after six months from the date of invoice - the Apex court has held that credit is indefeasible....

Input tax credit denied - credit can not be denied on a plea that the selling dealer has not paid the tax. - HC

Merely because while submitting the Form No.108 the assessee/dealer submitted the claim of Input Tax Credit more than which is held to be admissible on assessment may be...

Claim of second sale exemption and the imposition of penalty u/s 12(5)(iii). The High Court held that when the burden was on the dealer to prove the factum of second...

Input tax credit - KVAT Act - in the absence of any other allegations made against the purchasing dealer in the assessment orders, merely for the reason that selling...

The High Court set aside the assessment order denying input tax credit to the petitioner u/s 16(4) of the CGST/SGST Acts. It directed the authorities to consider the...

Disallowance of CENVAT credit claimed by the appellant on various inputs and input services. The key points are: The credit was denied as the inputs and services did not...

Quick Updates: