Input tax credit - Partnership took over the proprietorship firm ...

High Court Denies Input Tax Credit to Partnership Firm for Not Being a Registered Dealer at Relevant Time.

May 6, 2013

Case Laws VAT and Sales Tax HC

Input tax credit - Partnership took over the proprietorship firm - Not a registered dealer at the relevant time - irrespective of the mandate under the statute, credit can not be allowed - HC

View Source

← Previous Next →

Input tax credit - Partnership took over the proprietorship firm ...

High Court Denies Input Tax Credit to Partnership Firm for Not Being a Registered Dealer at Relevant Time.

May 6, 2013

Case Laws VAT and Sales Tax HC

You may also like:

Adjustment of tax liability – Out of input tax credit available – dealer can adjust current year tax liability out of Input Tax Credit available in credit of dealer -...

Input tax credit - denial on the ground that the said input tax related to purchases effected from seven dealers, whose returns were not traceable - no input tax credit...

Claim for additional input tax credit at the rate - No time limit has been prescribed under the provisions of the Act for making a claim for additional input tax credit....

Input tax credit - eligibility of benefit of input tax credit claimed after six months from the date of invoice - the Apex court has held that credit is indefeasible....

The High Court held that u/s 54 of the Goods and Services Tax Act, 2017, when the input tax credit paid is higher than the output tax, the dealer is entitled to seek a...

Input tax credit - duty paying invoices - case of petitioner is that the petitioner had availed Input Tax Credit on the strength of invoices issued by dealers who had...

SC upheld the jurisdictional bar under Section 69(1) of the Indian Partnership Act, 1932, rendering the suit by partners of an unregistered partnership firm for money...

Utilisation of Input Tax Credit - outward supply of Gold & Silver bullion - The applicant/appellant can use the Input Tax Credit Balance available in its Electronic...

Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

Electronic commerce operators (ECOs) required to pay tax u/s 9(5) of CGST Act for specified services supplied through their platform are not required to reverse...

Input Tax Credit - denial of credit capital goods of the unit -2 on the ground that credit cannot be availed before the commencement of commercial production as per...

Input tax credit - KVAT Act - in the absence of any other allegations made against the purchasing dealer in the assessment orders, merely for the reason that selling...

Section 16(2)(c) of the Central/State Goods and Services Tax Act, 2017, denies input tax credit if the tax charged has not been deposited with the government. The High...

Input Tax Credit - solar power panels procured and installed - blocked credit- When Electricity energy manufactured using the Solar Panels were supplied to TANGEDCO...

Input Tax Credit - Reversal / refunding of ITC - the Integrated Goods and Service Tax (IGST) was not paid and ‘NIL’ return had been filed by the seller but the...

Quick Updates: