State Of Karnataka Vs Ecom Gill Coffee Trading Private Limited
Date: March 13, 2023
Subject Matter
For claiming ITC, genuineness of the transaction and actual physical movement of the goods is necessary
Summary
For claiming ITC, genuineness of the transaction and actual physical movement of the goods are the sine qua non and the aforesaid can be proved only by furnishing the name and address of the selling dealer, details of the vehicle which has delivered…
1. As common question of law and facts arise in this group of appeals and the issue is with respect to interpretation of Section 70 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the Signature Not Verified Digitally signed by Neetu Sachdeva Date: 2023.03.13 16:11:39 IST Reason:‘KVAT Act, 2003’), all these appeals are decided and disposed of together, by this com…