No disallowance of ITC to Innocent purchase for non payment

Amit Bajaj | Last updated: 08 October 2011

Save Share

Innocent purchaser cannot be disallowed Input Tax Credit (ITC) for non payment of tax by seller-Landmark Judgement by PH HC The Punjab Haryana High court has delivered a landmark judgment namely Gheru Lal Bal Chand Vs. State of Haryana and another on 23/09/2011 disposing off 26 writ petitions challenging the constitutional vires of section 8(3) of Haryana Value Added Tax Act, 2003 and Rule 20(1) and 20(4) of Haryana VAT Rules and the consequent assessment orders. The Co

Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Articles Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

BEST VALUE

2 Years PLAN

3499

(Excl. of GST ₹629)

3 Months PLAN

999

(Excl. of GST ₹179)

View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

10917 Views 1 Likes Comment Share VAT Report

About the Author

Amit Bajaj

Tax Attorney

I am an Advocate.I have done B.com, LL.B. I have been practising tax laws including Income Tax, VAT,Service Tax as an Advocate for last 8 yrs and a professional writer on tax laws. Also have a blog wherein I have been writing articles for 3 yrs now http://www.amitbajajadvocate.com My articles are also be ... Read more

View Articles

Comments :