Reversal of Input tax credit - mismatch of return - The web ...
Mismatch in Input Tax Credit Requires Inquiries and Opportunity to Explain Discrepancies; Web Report is Just a Reference.
January 5, 2019
Case Laws VAT and Sales Tax HC
Reversal of Input tax credit - mismatch of return - The web report or the data maintained by the Department is only a starting point, based on which, the authority has to enquire and proceed further. - Assessee must be given an opportunity to explain.
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