Entitlement to Input Tax Credit - suppression of turnover or not ...

VAT and Sales Tax

April 2, 2021

Entitlement to Input Tax Credit - suppression of turnover or not - Bogus dealer - genuine purchase or not - There cannot be any dispute as to the burden cast on the assessee to establish the transaction to lay a claim for deduction of input tax by production of documents referred to supra. This Court is of the considered opinion that the assessee has discharged this burden in proving that transaction is a genuine transaction. - HC

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Entitlement to Input Tax Credit - suppression of turnover or not ...

VAT and Sales Tax

April 2, 2021

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