VAT Dispute: Alleged Bogus Purchases by Suppliers, Claims of Hawala Operations Insufficient to Dismiss Transactions.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Addition of bogus purchases - allegation made by the VAT Department that the suppliers are Hawala operators - The grievance of the VAT authorities was on non-payment of VAT on purchases happened. Thus, purchases made cannot be denied on the basis of aforesaid allegation. - AT....