TMI BlogDenial of input tax credit on the ground that registration certificate of the supplier has been...Denial of input tax credit on the ground that registration certificate of the supplier has been cancelled ab initio - there was no actual physical movement of the goods and therefore, the sale transaction is/are not genuine and it was only billing activities to defraud the government - credit was rightly denied - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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