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VAT - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Input tax Credit - Constitutional validity of Section 9 (2) (g) ...

VAT and Sales Tax

January 13, 2018

Input tax Credit - Constitutional validity of Section 9 (2) (g) of the Delhi Value Added Tax, 2004 - Articles 14 and 19 (1) (g) of the Constitution of India - failure to deposit VAT collected from its buyers, which included SCT - SC refused to interfere in the matter - SLP dismissed with the liberty to approach the HC on merit

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