Input Tax Credit - petitioner has not fully complied with the ...

VAT and Sales Tax

March 2, 2022

Input Tax Credit - petitioner has not fully complied with the requirements of Sub-Rule (1) and Sub-Rule (2) of Rule 38 of the Rules of 2006. - It is petitioner’s own admission and undisputed fact that various cash transactions were made and the authorities found that invoices in respect of various transactions were not issued - there are no ground to interfere with the impugned order in exercise of our revisional jurisdiction under Section 84 of the Act of 2003. - HC

View Source

← Previous Next →

Input Tax Credit - petitioner has not fully complied with the ...

VAT and Sales Tax

March 2, 2022

You may also like:

Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of...

Non-payment of service tax on the input services - removal of input as such from the factory - requirement of reversal of CENVAT Credit as per the provisions of sub-rule...

Input Tax Credit - solar power panels procured and installed - blocked credit- When Electricity energy manufactured using the Solar Panels were supplied to TANGEDCO...

Input tax credit (ITC) - proportionate claim subject to the goods being capitalised in their books of account, the applicant is eligible to claim Input tax on such goods...

Income–tax (15th Amendment) Rules, 2016 - Amendments in Due diligence requirement - Notification

Availment of CENVAT Credit - Non maintenance of separate account - When it is impossible to comply with the provisions of sub-rule (2) of Rule 6, it would not be...

Cancellation of registration of petitioner - non-furnishing of returns for continuous periods of six months - Petitioner is agreed to comply with the statutory...

CENVAT Credit - input - fuel - the exception to sub-rule (1) which is contained in sub-rule (2) itself contains an exception, namely, inputs intended to be used as fuel....

Detaining authority is under obligation to comply with the requirements by formulating grounds for detention - HC

Reversal of CENVAT Credit - the appellant have complied with the condition prescribed under Rule 6(3)(ii) read with sub-rule (3A) of Rule 6 of Cenvat Credit Rules,...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

CENVAT Credit alongwith interest and penalty - input services - There is no requirement as per this rule which provides that input services should have been received in...

Notification under rule 6A of Service Tax Rules - rebate of the duty paid on excisable inputs or service tax and cess paid on all input services used in providing ...

Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD - Notification

Quick Updates: