Rejection of refund claim in respect of input tax credit (ITC) - ...

Assessing Authority Can Request Records and Verify ITC; Assessee Must Prove Authenticity of ITC Claims.

July 19, 2023

Case Laws VAT and Sales Tax HC

Rejection of refund claim in respect of input tax credit (ITC) - The Assessing Authority is duly empowered to call for the records and to verify the ITC as claimed. The onus to establish the genuineness of the ITC rests with the assessee. - It is well-settled that in case mala fides are alleged, the same has to be specifically pleaded with full particulars. - HC

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Rejection of refund claim in respect of input tax credit (ITC) - ...

Assessing Authority Can Request Records and Verify ITC; Assessee Must Prove Authenticity of ITC Claims.

July 19, 2023

Case Laws VAT and Sales Tax HC

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