person paying tax under section 10 , shall keep and maintain an account, containing the details of tax payable (including tax payable in accordance with ... tax evaded or tax not deducted under Section 51 or short deducted or deducted but not paid to the Government or tax not calculated under
person chargeable with tax, determine the amount of tax, interest and a penalty equivalent to ten per cent of tax or ten thousand rupees, whichever ... tax evaded or the tax not deducted under section 51 or short deducted or deducted but not paid to the Government or tax not collected
relevant documents of sale and inward supply and had claimed input tax credit in accordance with law, however, for the financial year ... payment of tax on the supply or wrong availment of input tax credit by the reasons of fraud, wilful misstatement or suppression of facts coupled
supply made by him in GSTR-1 and after claiming the Input Tax Credit as reflected in GSTR-2A, filed his return in the form ... GSTR-3B claiming the benefit of Input Tax Credit. It is argued that the returns filed were accepted and were never questioned and no proceedings
credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi ... machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced
Kapil Kumar & Brothers, Gautam Budh Nagar vs. Commissioner of Trade Tax (Vol. 34 NTN 2007, Page 171).
Aggrieved against the said judgement dated ... taxable turnover of purchase and sales without giving the benefit of input tax credit to the applicant?"
The counsel for the revisionist argued that
ALLAHABAD
?Court No. - 38
Case :- SALES/TRADE TAX REVISION No. - 118 of 2020
Revisionist :- The Commissioner, Commercial Tax U.P. Lucknow
Opposite Party ... only the tax invoices have been procured to claim benefits of Input Tax Credit on illegal transaction, the Assessing Authority proceeded under Section
Bhatia
HIGH COURT OF JUDICATURE AT ALLAHABAD
?Court No. - 32
Case :- WRIT TAX No. - 592 of 2020
Petitioner :- R.P Foam Pvt. Ltd.
Respondent :- Union ... petitioner further claims that the petitioner is entitled to the input tax credit in terms of the provisions of the Act. Learned counsel
Bhatia
HIGH COURT OF JUDICATURE AT ALLAHABAD
?Court No. - 38
Case :- WRIT TAX No. - 660 of 2020
Petitioner :- M/S Ratan Industries Limited
Respondent :- State ... material for manufacturing of the goods and are eligible for input tax credit. The petitioner claims to have submitted the details as are required
Bhatia
HIGH COURT OF JUDICATURE AT ALLAHABAD
Court No. - 38
Case :- WRIT TAX No. - 696 of 2020
Petitioner :- Sahibabad Printers
Respondent :- Additional Commissioner Cgst(Appeals ... petitioner submits that on account of inward supply of inverted rated inputs the petitioner was entitled to refund. As such, he filed an application
