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VAT - Highlights / Catch Notes

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Input Tax Credit (ITC) - Liability of tax on petitioners - the ...

VAT and Sales Tax

March 25, 2021

Input Tax Credit (ITC) - Liability of tax on petitioners - the Person who supplied / sold the goods, ought to have been examined. They should have been confronted. - This is all the more necessary, because the respondent has taken a stand that the petitioners have not even received the goods and had availed input tax credits on the strength of generated invoices. - HC

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