Supreme Court · 2023 INSC 212 · Decided 13 March 2023
The State of Karnataka v. M/S Ecom Gill Coffee Trading Private Limited
- Court
- Supreme Court of India
- Citation
- 2023 INSC 212 · [2023] 2 S.C.R. 647
- Case number
- CIVIL APPEAL No. 230/2023
- Decided
- 13 March 2023
- Bench
- M.R. SHAH, C.T. RAVIKUMAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Karnataka Value Added Tax Act, 2003 - s.70 Karnataka Value Added Tax Rules, 2005 - rr. 27 and 29 - Burden of proof u/s. 70 - Input Tax Credit - Claim of - Respondents (purchasing dealers) claimed the Input Tax Credit (ITC) on the purchases made from the Assessing Officer, doubted the genuineness of the transactions and the purchases made from the respective dealers and denied the ITC - Findings of Assessing Officer confirmed by the first Appellate Authority - Second Appellate Authority and the High Court have allowed the ITC, by
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