Denial of Input Tax Credit (ITC) - Section 11(7A) of the GVAT ...

Case Laws VAT and Sales Tax

May 16, 2019

Denial of Input Tax Credit (ITC) - Section 11(7A) of the GVAT Act envisages disallowance of tax credit in excess of the amount of tax paid in respect of the same goods - to disallow tax credit on any purchase, it has to be established that the tax has not been paid by the vendor - remanded to hear appeal without pre-deposit

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Denial of Input Tax Credit (ITC) - Section 11(7A) of the GVAT ...

Case Laws VAT and Sales Tax

May 16, 2019

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