Section 13(1)(f) of UPVAT Act Inapplicable if Tax Paid Exceeds ITC Claimed

Commissioner Vs Cribhko Shyam Fertilizer Ltd. (Allahabad High Court)

Introduction: In a recent ruling, the Allahabad High Court provided clarity on the application of Section 13(1)(f) of the Uttar Pradesh Value Added Tax Act, 2008. The case of Commissioner Vs. Cribhko Shyam Fertilizer Ltd. addressed the issue of tax paid exceeding input tax credit (ITC) claimed by the assessee.

Detailed Analysis: The case involved a registered trader engaged in manufacturi

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