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VAT - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Input tax credit - false/forged VAT invoices issued by a dealer ...


Court Rules No Substantial Law Question in VAT Invoice Fraud Case; Registration Canceled u/s 16(4)(g.

February 8, 2022

Case Laws     VAT and Sales Tax     HC

Input tax credit - false/forged VAT invoices issued by a dealer who has not deposited the tax and its registration was cancelled u/s 16(4) (g) of the Act - amount not deposited by the selling dealer - The issue raised in this petition has already been settled by this Court in more than one decision - no substantial question of law arises for consideration in this petition. - Decided against the revenue - HC

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