INDEXM/S United Spirits Limited v. State Of U.P. And 3 Others 2024 LiveLaw (AB) 222The Commissioner, Commercial Tax U.P. v. M/S Godfrey Philips India Limited 2024 LiveLaw (AB) 223 M/S Eco Plus Steels.
Placing reliance on the judgment of the Supreme Court in State of Karnataka vs. M/s Ecom Gill Coffee Trading Private Limited, the Allahabad High Court has held that input tax credit cannot be granted.
The Allahabad High Court has held that input tax credit cannot be claimed by an assesee if he has failed to discharge the burden to prove the actual transaction and physical movement of goods beyond.
The Kerala High Court recently held that Input Tax Credit (ITC) cannot be denied to a purchaser merely on ground of non-reflection of the transaction in the GSTR-2A Form. Remanding the matter back to.
In a revision preferred by the Tax Department, the Allahabad High Court has held that the burden to prove that purchases were made from registered dealer lies on the Assesee claiming the same. The.