Judgment briefs
Supreme Court of India

Neha Enterprises v. Commissioner, Commercial Tax, Lucknow, Uttar Pradesh

Matter pertains to disallowance of the input tax credit claimed by the dealer. Whether the assessing officer correctly held that the dealer…

Dismissed
Court
Supreme Court of India
Decided
8 Apr 2025
Citation
[2025] 5 S.C.R. 475
Case no.
CIVIL APPEAL No. 6553/2016
Bench
Pankaj Mithal, Sarasa Venkatanarayana Bhatti

Issue for consideration

Matter pertains to disallowance of the input tax credit claimed by the dealer. Whether the assessing officer correctly held that the dealer is not entitled to input tax credit for the purchase tax paid by him on the sales turnover made in favour of Value Added Tax Act, 2008 – s.7(c) and s.13(7) – The appellant-dealer claimed an input tax credit amounting to Rs. 6,42,260/- – The assessing officer, at the first instance, allowed input tax to the extent of Rs. 6,42,260/- – Subsequently, the assessing officer vide order

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