Supreme Court clarifies burden of proof for Input Tax Credit under Karnataka VAT Act: State of Karnataka vs. M/s Ecom Gill Coffee Trading Private Limited (2023) INSC 208 (13 March 2023)
Supreme Court Clarifies Input Tax Credit Claims Under Karnataka VAT Act Date of the Judgment: 13 March 2023 Citation: (2023) INSC 208 Judges: M.R. Shah, J. and C.T. Ravikumar, J. Can a purchasing dealer claim Input Tax Credit (ITC) merely by producing invoices and payment records, or is there a higher burden of proof? The […]