Non-Production of Original Tax Invoice from Registered Dealer and Reversal of ITC by VAT Dept not amounts to Double Taxation: Madras HC [Read Order]
The Madras HC observed that the non-production of original tax invoice from registered dealer and reversal of ITC by the VAT Department does not amount to double taxation
By Kalyani B. Nair - On February 9, 2024 10:06 am - 2 mins read
In a significant ruling the Madras High Court observed that the non-production of original tax invoice from registered dealer and reversal of input tax credit ( ITC ) by the Value Added Tax ( VAT ) Department does not amount to double taxation. On 11.03.2009, the third respondent had issued a notice proposing to reverse…
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