Denial of input tax credit - the registrations of the dealers ...

Input Tax Credit Denied Due to Retrospective Cancellation of Dealers' Registrations; Purchases Deemed Non-Genuine.

July 9, 2018

Case Laws VAT and Sales Tax HC

Denial of input tax credit - the registrations of the dealers from whom the assessee had made purchases, were cancelled with retrospective effect - when the purchases made by the appellant from such dealers themselves were found to be nongenuine, credit cannot be allowed.

View Source

← Previous Next →

Denial of input tax credit - the registrations of the dealers ...

Input Tax Credit Denied Due to Retrospective Cancellation of Dealers' Registrations; Purchases Deemed Non-Genuine.

July 9, 2018

Case Laws VAT and Sales Tax HC

You may also like:

Cancellation of GST registration of the petitioner with retrospective effect - The High court observed that cancellation with retrospective effect should be based on...

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...

Validity of Retrospective cancellation of GST registration of the petitioner - It is important to note that, according to the respondent, one of the consequences for...

Retrospective cancellation of GST registration without assigning reasons violates principles of natural justice. The impugned order lacked reasoning for cancelling...

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...

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 – Cancellation of Registration certificate of the seller – Whatever may be effect of retrospective cancellation upon selling dealer, it can have no...

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...

Retrospective cancellation of GST registration due to failure to file returns timely - impugned order does not set out any reason except referring to impugned show cause...

Cancellation of registration certificate with retrospective effect - reversal of input tax credit when registration was in force - principles of natural justice - The...

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

Denial of input tax credit - cancellation of the few traders with retrospective effect - failure to prove the actual purchase of the goods - credit was rightly denied - HC

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...

Cancellation of GST registration of the Petitioner with retrospective effect - The High court noted that the Show Cause Notice and the order of cancellation did not...

HC invalidated the retrospective cancellation of GST registration due to procedural deficiencies in the show cause notice (SCN). The original SCN failed to disclose the...

Quick Updates: