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VAT - Highlights / Catch Notes

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Input tax credit - duty paying invoices - case of petitioner is ...

Case Laws     VAT and Sales Tax

May 30, 2020

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 availed Input Tax Credit on the strength of invoices of dealers whose registrations were cancelled either and/or there was no proof of their sale of goods to the petitioner’s sellers - Since there are disputed questions of fact and the dispute is not purely confined only law, the present Writ Petitions are liable to be dismissed.

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