Lawgics – Judgment No. 166
Synopsis: Assessment order rejecting claim for ITC on grounds of violation of Section 16(2)(c) was set aside as supplier had paid tax collected to government, though after the prescribed time.
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Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law/judgment in simplified manner under the title “Lawgics”. The judgment /case law is interpreted in simplified manner with a vision to spread knowledge of complex GST law amongst the taxpayers, tax professionals, students and knowledge seeker.
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