https://www.taxtmi.com/caselaws?id=302961 NAPA found the DGAP reports insufficient for a conclusive determination because they did not adequately examine the basis for claiming pre-GST VAT credit, including the applicability of the Haryana VAT regime, composition status, and the legality of VAT collection from buyers. It also held that the claim of having passed on the input tax credit benefit was not properly verified, as no buyer acknowledgements or statements were produced to establish actual receipt of the benefit. The matter was therefore remitted for further investigation on VAT credit eligibility and proof of passing on the benefit. en-us Thu, 19 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302961 NAPA found the DGAP reports insufficient for a conclusive determination because they did not adequately examine the basis for claiming pre-GST VAT credit, including the applicability of the Haryana VAT regime, composition status, and the legality of VAT collection from buyers. It also held that the claim of having passed on the input tax credit benefit was not properly verified, as no buyer acknowledgements or statements were produced to establish actual receipt of the benefit. The matter was therefore remitted for further investigation on VAT credit eligibility and proof of passing on the benefit. Case-Laws GST Thu, 19 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302961