Vimal Alloys Pvt. Ltd ., In re
Date: February 3, 2023
Subject Matter
No ITC on the purchases made from the seller who had discharged its tax liability but the preceding seller has not discharged its liability
Summary
Question 1. Whether the purchaser is entitled to claim Input Tax Credit on the purchases made by it from the seller who had discharged its tax liability but the preceding seller has not discharged its liability under the Act? Answer: No. As per provi…
(An Appeal against this order lies with the Appellate Authority in terms of Section 99 and Section 100 of the CGST Act, 2017 and Section 99 and Section 100 of the PGST Act,2017 within a period of thirty days from the date of communication of this order.) PROCEEDINGS The present application has been filed under Section 97 of the Central Goods and Service Tax, 2017 and the Punjab Goods and Service T…