Inconsistent Rule with statutory provision - Section 18(6) of ...
VAT and Sales Tax
September 13, 2019
Inconsistent Rule with statutory provision - Section 18(6) of the JVAT Act, 2005 does not contemplate production of JVAT -404 Forms as a mandatory condition for availing benefit of ITC. However, Rule 35(2) stipulates further condition of production of JVAT 404 Form as requirement for claiming benefit of ITC. - To this extent, Rule 35(2) of the JVAT Rules, 2006 is inconsistent with the provision of Section 18(6) of the JVAT Act, 2005 and is required to be held directory in nature and not mandatory. - HC
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