Karnataka HC: A Neighbour Cannot be Charged With Matrimonial Cruelty under Section 498A IPC  ||  Revisional Power U/S 25B(8) of Delhi Rent Control Act is Supervisory; HC Cannot Revisit Facts  ||  Poverty Cannot Bar Parole; Rajasthan HC Waives Surety For Indigent Life Convict, Sets Guidelines  ||  Delhi High Court: Late Payment of TDS Does Not Absolve Criminal Liability under the Income Tax Act  ||  NCLT Kochi: Avoidance Provisions under Insolvency Code Aim to Restore, Not Punish, Parties  ||  Bombay High Court: In IBC Cases, High Courts Lack Parallel Contempt Jurisdiction over the NCLT  ||  Supreme Court: Concluded Auction Cannot Be Cancelled Merely To Invite Higher Bids at a Later Stage  ||  SC: In Customs Classification, Statutory Tariff Headings and HSN Notes Prevail over Common Parlance  ||  SC: Under the Urban Land Ceiling Act, Notice U/S 10(5) Must be Served on the Person in Possession  ||  Supreme Court: Only Courts May Condone Delay; Tribunals Lack Power Unless Statute Allows    

CESTAT, Ahmedabad: Input Tax Can’t be Denied Because Invoice Bears Handwritten Serial Number - (30 Mar 2020)

EXCISE

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that the input tax credit cannot be denied merely on the ground that the invoices bear handwritten Serial Number clarifying that as per Rules 11 of the Central Excise Rules, 2002, it is clear that the invoice should bear serial numbers and it does not prescribe that the invoice should bear Pre-printed Serial Numbers.

Tags : CUSTOMS   EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   HANDWRITTEN SERIAL NUMBER  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved