ITC denied if buyer having knowledge of investigation going on against his supplier
Court :
Madhya Pradesh High Court
Brief :
The Hon'ble High Court of Madhya Pradesh in the matter of M/s Dhara Enterprises v. Appellate Authority & Joint Commissioner [Writ Petition No.27676 of 2019 dated May 12, 2022] has upheld the order passed by the Revenue Department imposing the tax liability on the assessee is valid on the ground that the assessee was well aware with the transaction alleged as ineligible on which the benefit of Input Tax Credit ("ITC") was availed by him.
Citation :
Writ Petition No.27676 of 2019 dated May 12, 2022
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Bimal Jain
Published in Income Tax
Views : 979
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