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KHC: Input Tax Credit Claims Not Shown in VAT Return Cannot be Availed Through Filing Form 240 - (13 Jan 2020)


Karnataka High Court (KHC) has held that the Input Tax Credit Claim which has not been shown in the Value Added Tax Return cannot be availed merely through filing Form 240. The Court has further observed that when the statutory provision mandates compliance in a particular manner, it should be done in that particular way alone and not by any other method.


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