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VAT - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Penalty - availing ITC - cancellation of seller's registration - ...


Purchaser Not Liable for Penalties Due to Seller's Registration Cancellation; No Guilt in ITC Claim.

October 5, 2018

Case Laws     VAT and Sales Tax     HC

Penalty - availing ITC - cancellation of seller's registration - It is claimed that the purchase was not aware that the registration of the seller was cancelled - The purchase cannot be held guilty nor he is liable to pay the penalty.

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