Reversal of input tax credit against the supply - Without ...
Court Orders Refund of Reversed Input Tax Credit to Assessee Due to Lack of Details from Authorities.
July 4, 2023
Case Laws VAT and Sales Tax HC
Reversal of input tax credit against the supply - Without furnishing any details to the assessee, the authorities could not have directed reversal of the input tax credit, which was availed by the assessee - The assessee was compelled to pay the amount and without prejudice to their rights have paid the amount - Order is unsustainable - Authorities directed to return the amount of reversal of ITC - HC
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