Input Tax Credit (ITC) - If, the effective date of cancellation ...

Cancellation Date of Registration Certificate Post-Invoice Doesn't Affect Valid Transactions Made Before Cancellation.

March 20, 2017

Case Laws     VAT and Sales Tax     HC

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 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. - HC

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