Case LawSTA. No.2 of 2021
Transworld Star Manjushree Vs Addl. Commissioner of Commercial Taxes
- Court:
- High Court
- Bench:
- Karnataka
- Date:
- June 14, 2021
- Members:
- SATISH CHANDRA SHARMA
Subject
Input Tax Credit Cannot Be Denied for Seller's Failure to Remit Tax
Input Tax Credit
Summary
The High Court allowed the appeals, thereby setting aside the Revisional Authority's order which disallowed Input Tax Credit (ITC) to the appellant. The court ruled that a purchasing dealer cannot be held liable for the selling dealer's failure to re…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT Though these appeals were listed separately, they are taken up for consideration together. 2. These two appeals are filed by the common assessee challenging the order passed by the Revisional Authority by which, the Input Tax Credit (hereinafter referred to as ‘ITC’ for short) claimed by the appellant in respect of certain purchases made from…