Supreme Court · 2025 INSC 476 · Decided 8 April 2025
Neha Enterprises v. Commissioner, Commercial Tax, Lucknow, Uttar Pradesh
- Court
- Supreme Court of India
- Citation
- 2025 INSC 476 · [2025] 5 S.C.R. 475
- Case number
- CIVIL APPEAL No. 6553/2016
- Decided
- 8 April 2025
- Bench
- PANKAJ MITHAL, SARASA VENKATANARAYANA BHATTI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Matter pertains to disallowance of the input tax credit claimed by the dealer. Whether the assessing officer correctly held that the dealer is not entitled to input tax credit for the purchase tax paid by him on the sales turnover made in favour of Value Added Tax Act, 2008 - s.7(c) and s.13(7) - The appellant-dealer claimed an input tax credit amounting to Rs. 6,42,260/- - The assessing officer, at the first instance, allowed input tax to the extent of Rs. 6,42,260/- - Subsequently, the assessing officer vide order
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