Cancellation of registration certificate of dealer - ...

Dealer's Registration Cancellation and Input Tax Credit Disallowance Contested; Court Rules Retrospective Cancellation Invalid.

June 22, 2021

Case Laws VAT and Sales Tax HC

Cancellation of registration certificate of dealer - disallowance of input tax credit - even in the second round of litigation, the respondent no.2 authority has alleged non-genuineness only in respect of some transactions as is apparent from the table at page 3 of the impugned order. Thus, the retrospective cancellation is absolutely contrary to the binding decision of this Court in the first round of litigation. - HC

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Cancellation of registration certificate of dealer - ...

Dealer's Registration Cancellation and Input Tax Credit Disallowance Contested; Court Rules Retrospective Cancellation Invalid.

June 22, 2021

Case Laws VAT and Sales Tax HC

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