UPVAT: ITC cannot be granted merely on the basis of invoices & payment details

Commissioner Vs Soma Enterprises Ltd. (Allahabad High Court)

The Allahabad High Court recently addressed a revision petition under Section 58 of the Uttar Pradesh Value Added Tax Act, 2008, involving Soma Enterprises Ltd. The court’s decision centered on the substantiation of Input Tax Credit (ITC) claims and emphasized the necessity of providing conclusive evidence beyond invoices and payment details.

The petition raised pertinent questions regarding the validity of ITC claims solel

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