The bench comprising of Chief Justice Vijay Bishnoi and Justice Suman Shyam in the case was hearing the present matter.
The bench in the case observed that the Department is precluded from invoking Section 9(2)(g) of the DVAT to deny ITC to a purchasing dealer who has bona fide entered into a purchase transaction with the registered selling dealer who has issued a tax invoice wherein reflecting the TIN number.
Further, the bench stated that if in the event that the selling dealer has failed to deposit the tax which is being collected by him from the purchasing dealer, the remedy for the Department would be to proceed against the defaulting selling dealer to recover such tax and not deny the purchasing dealer the ITC.
هذه القصة مأخوذة من طبعة August 12, 2024 من The Daily Guardian.
ابدأ النسخة التجريبية المجانية من Magzter GOLD لمدة 7 أيام للوصول إلى آلاف القصص المتميزة المنسقة وأكثر من 9,000 مجلة وصحيفة.
بالفعل مشترك ? تسجيل الدخول
هذه القصة مأخوذة من طبعة August 12, 2024 من The Daily Guardian.
ابدأ النسخة التجريبية المجانية من Magzter GOLD لمدة 7 أيام للوصول إلى آلاف القصص المتميزة المنسقة وأكثر من 9,000 مجلة وصحيفة.
بالفعل مشترك? تسجيل الدخول
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