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ITC allowed despite non-payment by selling dealer: Delhi HC
Case Law Details
- Case Name
- On Quest Merchandising India Pvt. Ltd Vs Government of Nct of Delhi & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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On Quest Merchandising India Pvt. Ltd Vs Government of Nct of Delhi & Ors. (Delhi High Court)
Court hereby holds that the expression “dealer or class of dealers” occurring in Section 9 (2) (g) of the DVAT Act should be interpreted as not including a purchasing dealer who has bona fide entered into purchase transactions with validly registered selling dealers who have issued tax invoices in accordance with Section 50 of the Act where there is no mismatch of the transactions in Annexures 2A and 2B. Unless the expression “dealer or class of dealers” in Section 9 (2) (...
