Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Input tax credit – Cancellation of Registration certificate of ...

VAT and Sales Tax

August 24, 2015

Input tax credit – Cancellation of Registration certificate of the seller – Whatever may be effect of retrospective cancellation upon selling dealer, it can have no effect upon any person who has acted upon strength of registration certificate when registration was current – Hence, cross objections allowed - HC

View Source

 


 

You may also like:

  1. Cancellation of registration certificate - The Act does not contemplate that if claim of I.T.C. is reversed the registration of a dealer could be cancelled in addition...

  2. Input Tax Credit (ITC) - If, the effective date of cancellation of registration certificate follows the date of invoice, then, the fact the registration certificate was...

  3. 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...

  4. Imports and Input Tax Credit (ITC) - importers are advised to complete their registration process for GSTIN as ITC of IGST would be available based on GSTIN declared in...

  5. ITC - non registration of office as input service distributor - appellant cannot be denied Cenvat Credit availed by them in the absence of registration as input service...

  6. TNVAT Act - Cancellation of registration certificate - it is mandatory to issue notice before cancellation of registration and to give opportunity of personal hearing - HC

  7. Input Tax Credit - purchases made from the seller who had discharged its tax liability but the preceding seller has not discharged its liability under the Act - If the...

  8. Cancellation of the registration certificate - suppressed turnover - appeal is pending before the Tribunal - The grounds are not sufficient for cancelling the...

  9. Input tax credit - registration certificates of the selling dealers have been cancelled with retrospective effect - credit can not be denied for the transaction when R/C...

  10. Cancellation of registration certificate with retrospective effect - reversal of input tax credit when registration was in force - principles of natural justice - The...

 

Quick Updates:Latest Updates