Disallowance of ITC under TNVAT Act  due to Mismatch and Purchase suppression: Madras HC directs Denovo Adjudication [Read Order]

Disallowance - ITC - TNVAT Act  - Mismatch and Purchase suppression - Madras HC - Denovo Adjudication - taxscan

The Madras High Court directed denovo adjudication on the disallowance of Input Tax Credit (ITC ) claimed under Tamil Nadu Value Added Tax, 2006 ( “TNVAT Act”) due to mismatch, purchase  suppression and availment of Input Tax Credit on purchases from registration cancelled dealers. The assessment order disallowing the ITC was passed without considering the…

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