Denial of Input Tax Credit on Motor Vehicle Expenses Upheld Under Sections 16(1), 16(2), and 17(5) of CGST Act

Denial of Input Tax Credit on Motor Vehicle Expenses Upheld Under Sections 16(1), 16(2), and 17(5) of CGST ActCase-LawsGSTThe HC upheld the denial of input tax credit (ITC) claimed on invoices related to motor vehicle purchase, repair, and maintenance, fi

Denial of Input Tax Credit on Motor Vehicle Expenses Upheld Under Sections 16(1), 16(2), and 17(5) of CGST Act
Case-Laws
GST
The HC upheld the denial of input tax credit (ITC) claimed on invoices related to motor vehicle purchase, repair, and maintenance, finding violations of Sections 16(1), 16(2), and 17(5) of the CGST Act, 2017, and Section 20 of the IGST Act, 2017. The petitioner failed to demonstrate payment to sundry creditors within the mandatory 180-day period as required under

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =