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VAT - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Denial of input tax deduction – Bogus or false invoices – ...


Case Remanded for Reconsideration as Input Tax Credit Claims Based on Alleged False Invoices Lacked Initial Hearing Opportunity.

September 14, 2015

Case Laws     VAT and Sales Tax     HC

Denial of input tax deduction – Bogus or false invoices – Assessing officer arrived at conclusion that input tax credit claimed by petitioner was based on false invoice even prior to extending opportunity to petitioner to prove otherwise - matter restored before AO - HC

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