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2017 (1) TMI 1427 - HC - VAT and Sales TaxValidity of assessment order - reversal of input tax credit - Held that: - similar issue decided in the case of Infiniti Wholesale Limited, (formerly known as Woolworths Wholesale (India) Private Limited) Versus The Assistant Commissioner (CT) [2015 (1) TMI 590 - MADRAS HIGH COURT], where it was held that the ITC availed by the petitioner could not have been proposed to be reversed or reversed on the grounds stated by the respondent, i.e., the selling dealer has not filed returns or not paid taxes or they were unregistered dealers or their registrations were retrospectively cancelled - the impugned assessment orders are set aside. The respondent is directed to redo the assessments - appeal allowed by way of remand.
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