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Input Tax Credit availed by Buyer, Tax not paid by Supplier, Recovery Proceedings quashed against Buyer, Remitted Back to Officer

2021 (3) TMI 1020 – Madras High Court in M/S. D.Y. Beathel Enterprises Versus The State Tax Officer (Data Cell), (Investigation Wing) Commercial Tax Buildings, Tirunelveli. Table of Contents FactsPetitioner PleadingRespondent PleadingsOrder Facts 1. Petitioner had purchased goods from one Charles and his wife Shanthi.

Input Tax Credit availed by Buyer, Tax not paid by Supplier, Recovery Proceedings quashed against Buyer, Remitted Back to Officer

 


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