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Case of ITC disallowed to assessee remanded back to First Appellate authority: HC

May 10, 2019[2019] 106 153 (Gujarat)/[2019] 74 GST 489 (Gujarat)

GST/Excise/ST/VAT: Where assessee had purchased goods from vendors after payment of tax and it claimed input tax credit of tax paid on such purchases and Assessing Authority had disallowed claim on plea that tax had not paid by vendors in respect of sales made to assessee, as documents produced by assessee established that no dues were outstanding against vendors in respect of sales made to assessee, matter required consideration afresh on merits
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