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VAT - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

ITC availed by the petitioner could not have been proposed to be ...


Court Rules ITC Cannot Be Reversed Due to Seller's Non-compliance Issues Like Unfiled Returns or Canceled Registration.

January 15, 2015

Case Laws     VAT and Sales Tax     HC

ITC availed by the petitioner could not have been proposed to be reversed or reversed on the grounds stated by the respondent, i.e., the selling dealer has not filed returns or not paid taxes or they were unregistered dealers or their registrations were retrospectively cancelled - HC

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