Scope of Advance Ruling application - Input Tax Credit - When ...

Case Laws GST

December 8, 2020

Scope of Advance Ruling application - Input Tax Credit - When the applicant is sure as is evident in the application that tax has not been paid in cash or has been paid through ineligible input tax credit, it clearly implies that either tax has not been paid or deemed not to have been paid. Therefore, in all the mentioned cases, it can not be regarded as tax paid to the government by any stretch of mind. - Application rejected - AAR

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Scope of Advance Ruling application - Input Tax Credit - When ...

Case Laws GST

December 8, 2020

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