Input tax credit (ITC) - failure to produce the documents to ...
High Court Rules Proper Documentation Essential for Validating ITC Claims; Mere Registration Insufficient Under Tax Law.
February 20, 2020
Case Laws VAT and Sales Tax HC
Input tax credit (ITC) - failure to produce the documents to verify the claim of genuineness of the Input Tax Credit claimed by the Assessee - merely because the registration details existed on the rolls of the Revenue Department, it could not per se prove the validity and verification of the transactions in question. - HC
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