Patna HC: Disciplinary Authority Cannot Impose Major and Minor Penalties in a Single Order  ||  Calcutta HC: Landlord Decides His Residential Needs; Courts Cannot Set Living Standards in Eviction  ||  Orissa HC: Second Marriage During Subsistence of First Remains Invalid Even After First Wife's Death  ||  Karnataka HC: Appeals Against Acquittal in Bailable Offences Lie Only Before High Court  ||  Supreme Court: Stamp Duty on an Agreement to Sell is Leviable Only if Possession is Transferred  ||  SC: Motive Becomes Irrelevant When Direct Evidence Such as a Dying Declaration is Available  ||  Supreme Court Issues Directions to CoC in Builder Insolvency Cases To Protect Homebuyers’ Interests  ||  MP High Court: Women Retain Reservation Benefits After Marriage if Caste is Recognized in Both States  ||  Allahabad HC: Police Must Prosecute Informants of False Firs, and IOs May Face Contempt if They Fail  ||  MP HP: Over-Age Candidate Cannot Claim Age Relaxation Due to Delay in Earlier Recruitment    

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