https://www.taxtmi.com/highlights?id=51170 Rejection of Input tax credit claim - seller did not file the return - there being no mechanism under the JVAT Act, by which, the petitioner could compel the seller also to discharge their duty, it was not within the competency of the petitioner to compel the selling dealer to file the return within the stipulated time, and deposit the tax collected from the petitioner in the Government Treasury - ITC allowed - Amount realized by way of garnishee order, be refunded to the petitioner en-us Mon, 13 Jan 2020 07:44:53 +0530 Mon, 13 Jan 2020 07:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51170 Rejection of Input tax credit claim - seller did not file the return - there being no mechanism under the JVAT Act, by which, the petitioner could compel the seller also to discharge their duty, it was not within the competency of the petitioner to compel the selling dealer to file the return within the stipulated time, and deposit the tax collected from the petitioner in the Government Treasury - ITC allowed - Amount realized by way of garnishee order, be refunded to the petitioner Highlights VAT and Sales Tax Mon, 13 Jan 2020 07:44:53 +0530 https://www.taxtmi.com/highlights?id=51170