S. 9 (2) (g) of DVAT Act cannot be Invoke to Deny ITC to a Bonafide Purchaser: Gauhati HC [Read Order]
While quashing the show cause notices and the consequential orders, the court granted the liberty to the Department to act in those cases, where the purchase transactions are not bona fide, in accordance with law
In a recent case,the Gauhati High Court has held that section 9 (2) (g) of Delhi Value Added tax ( VAT ) Act ,2004 cannot be Invoke to deny Input Tax Credit ( ITC ) to a bonafide purchaser. It was views that a purchasing dealer cannot be punished for the act of the selling…
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