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2017 (3) TMI 826 - HC - VAT and Sales TaxInput Tax Credit - denial on the ground that the information concerning the selling dealers did not match with the information provided by the petitioner - retrospective cancellation of the registration certificate of seller - Held that: - neither the pre assessment notices nor the assessment orders advert to the sellers qua whom there is a mismatch in the available information. Clearly, there is an absence of material particulars both in the pre-assessment notices, and, in the assessment orders - the matter requires re-examination. Cancellation of registration certificate of the sellers - Held that: - the effective date of cancellation of registration certificate, precedes the date of the invoice, while in other cases, the effective date follows the date of the invoice. If, the effective date of cancellation of registration certificate follows the date of invoice, then, the fact the registration certificate was valid on the date, when, the transaction took place, is an aspect, which attains criticality - The petitioner's/assesse's transaction cannot be impacted by subsequent cancellation of registration. Petition disposed off - The respondent/Assessing Officer will, thereafter, redo the assessment - petition allowed by way of remand.
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