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VAT - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Input Tax Credit - petitioner has not fully complied with the ...

Case Laws     VAT and Sales Tax

March 2, 2022

Input Tax Credit - petitioner has not fully complied with the requirements of Sub-Rule (1) and Sub-Rule (2) of Rule 38 of the Rules of 2006. - It is petitioner’s own admission and undisputed fact that various cash transactions were made and the authorities found that invoices in respect of various transactions were not issued - there are no ground to interfere with the impugned order in exercise of our revisional jurisdiction under Section 84 of the Act of 2003. - HC

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