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VAT - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Input Tax Credit (ITC) - If, the effective date of cancellation ...

Case Laws     VAT and Sales Tax

March 20, 2017

Input Tax Credit (ITC) - If, the effective date of cancellation of registration certificate follows the date of invoice, then, the fact the registration certificate was valid on the date, when, the transaction took place, is an aspect, which attains criticality - The petitioner's/assesse's transaction cannot be impacted by subsequent cancellation of registration. - HC

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