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 February 2018 Year 2018 This

Input Tax Credit (ITC) - there cannot be breach of principles of ...

VAT and Sales Tax

February 8, 2018

Input Tax Credit (ITC) - there cannot be breach of principles of natural justice in disallowance of the Input Tax Credit in the hands of the petitioner-assessee, if the selling dealer himself is shown to be an non-existing dealer from entity - HC

View Source

 


 

You may also like:

  1. Interest on Input tax credit - without issuing SCN - recovery by the Authority without issuing Show Cause Notice, which is in breach of principles of natural justice. It...

  2. Input tax credit - Denial of ITC in the hands of purchasing dealer or recovery from the seller for failure to deposit the tax - Prior to amendment and substitution of...

  3. Input tax credit denied - credit can not be denied on a plea that the selling dealer has not paid the tax. - HC

  4. Principles of natural justice - adjudication completed before scheduled date of hearing - the case on hand is one of violation of sub-clause 4 of Section 129 of the GST Act, 2017

  5. 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...

  6. Bogus purchases - Disallowance of expenditure regarding sundry creditors - AO was adding amounts on the basis of then un-reconciled differences which is violation of the...

  7. 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 -...

  8. Violation of principles of natural justice - order in original has been passed ex-parte to the petitioner - The High Court found merit in the petitioner's arguments,...

  9. Principles of natural justice - the appellant’s stand that it had no knowledge about such issue of show-cause notice and passing of Order-in-Original is not without any basis.

  10. Seizure of Gold - Extension of period for issuance of show-cause notice – the requirement of Section 124 and principles of natural justice can be considered as fulfilled - AT

 

Quick Updates:Latest Updates