Allahabad HC: Victim Compensation under POCSO Act Cannot be Withheld For Lack of Injury Report  ||  MP HC: Diverting Goods From Delivery Point is Misappropriation under S.407 IPC  ||  Delhi HC: Bar Associations are Not ‘State’ under Article 12 as They Do Not Perform Public Functions  ||  Delhi HC: Pending Probate Proceedings Do Not Prevent Filing FIR For Alleged Will Forgery  ||  Ker HC: Dismissal For Default Alone Cannot Justify Rejecting Restoration Plea For Lack of Vigilance  ||  SC: Disclosure Statements Alone Cannot Secure Conviction Without a Complete Chain of Evidence  ||  Supreme Court Orders Reporting of Student Suicides and Bans Denial of Classes or Exams  ||  SC: Govt Can Exclude Overqualified Candidates From Posts Requiring Lower Qualifications  ||  SC: Contracts to Hire Global Speakers For Media Summits are Not Taxable as Event Management Services  ||  SC: Mandatory Injunction Suit Alone is Not Maintainable When Plaintiff’s Title is Disputed    

Karnataka High Court: Input Tax Credit Cannot be Refused to Buyer if Seller Discharges Tax Liability - (26 Jun 2019)

SALES TAX/VAT

Karnataka High Court has noted that if the Assessee purchaser proves that the seller has already discharged the tax liability, then the Revenue cannot deny the benefit of input tax credit to such buyer. The Court further noted that the benefit of input tax cannot be deprived to the purchaser dealer if the purchaser dealer satisfactorily demonstrates that while purchasing goods, he has paid the amount of tax to the selling dealer.

Tags : KARNATAKA HIGH COURT   INPUT TAX CREDIT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved