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VAT - Highlights / Catch Notes

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Input tax credit - cancellation of license of three dealers - ...

Case Laws     VAT and Sales Tax

December 2, 2022

Input tax credit - cancellation of license of three dealers - Registration / license of supplier dealers have been cancelled - Due to the cancellation of the license of these 3 dealers, the respondents disbelieved all the 17 transactions and disallowed the benefit of input tax rebate to the petitioner. Therefore, the manner in which the impugned order dated 23.6.2011 has been passed, no stamp of approval can be given in these wit petitions. - HC

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