GST invoice matching rules; Maharashtra VAT Tribunal rules purchasers cannot be denied ITC for non-payment of tax by suppliers

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IN an interesting case which may have some implications for the invoice-matching rules of the GST law, after the Delhi High Court which ruled in the case of In Quest Merchandising India Pvt Ltd (2017-TIOL-2251-HC-DEL-VAT) against the Revenue, the Maharashtra Sales Tax Tribunal has held (2017-TIOL-01-TRIBUNAL-MUM-VAT) that an assessee receiving raw materials from a number of suppliers, could not be denied input tax credit claimed by it, or be penalized for the non-submission of details of such sales by the suppliers and by non-payment of sales tax by some suppliers, where the assessee itself had provided the requisite details proving the genuineness of the transactions.

 

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