Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Cancellation of registration certificate - The Act does not ...


High Court Rules: Reversal of Input Tax Credit Doesn't Cancel Dealer's Registration Under VAT and Sales Tax Act.

April 20, 2017

Case Laws     VAT and Sales Tax     HC

Cancellation of registration certificate - The Act does not contemplate that if claim of I.T.C. is reversed the registration of a dealer could be cancelled in addition to reversal of ITC - HC

View Source

 


 

You may also like:

  1. 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...

  2. 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 -...

  3. 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....

  4. 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...

  5. 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...

  6. Input tax credit - registration certificates of the selling dealers have been cancelled with retrospective effect - credit can not be denied for the transaction when R/C...

  7. Refund of Excess ITR certified by the Auditor - Input Tax Rebate (ITR) - u/s 15, the burden of proving that any sale or purchase effected by a dealer is not liable to...

  8. Input tax credit - cancellation of license of three dealers - Registration / license of supplier dealers have been cancelled - Due to the cancellation of the license of...

  9. 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...

  10. Input tax credit - false/forged VAT invoices issued by a dealer who has not deposited the tax and its registration was cancelled u/s 16(4) (g) of the Act - amount not...

  11. Central sale - Cancellation of 'C' Forms - If the selling dealer has after making a diligent enquiry confirmed that on the date of the sale the purchasing dealer held a...

  12. A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

  13. Disallowance of tax credit - Input tax credit cannot be disallowed by working out the percentage of purchases made from a dealer whose registration is cancelled, without...

  14. 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...

  15. The High Court dismissed the writ petition challenging the notice issued u/s 65 of the Maharashtra Goods and Services Tax Act, 2017 for conducting an audit for the...

 

Quick Updates:Latest Updates