Ahmedabad Tribunal Grants ITC Relief to Brass Manufacturer despite supplier issues

Ambika Brass Products Vs State of Gujarat (GVAT Ahmedabad) In a significant ruling for a local brass products manufacturer, the Gujarat Value Added Tax (GVAT) Tribunal, Ahmedabad, has allowed Input Tax Credit (ITC) claims previously denied by lower tax authorities. The case, involving Ambika Brass Products and the State of Gujarat, centered on the genuineness of purchase transactions from a supplier whose registration was cancelled retrospectively. The tribunal’s decision, delivered on April 28, 2025, impacts the financial years 2010-11 and 2011-12 under both the GVAT and Central Sales T...