Input Tax Credit Dispute, Invoices, RTGS Details Not Sufficient For Deciding ITC Claim, Transportation Details Must Be Produced: Allahabad High Court

Uttar Pradesh Value Added Tax Act, 2008: Case Highlights Input Tax Credit Dispute In a recent development under the Uttar Pradesh Value Added Tax Act, 2008, the High Court of Judicature at Allahabad delved into a pivotal matter regarding Input Tax Credit (I.T.C.) in SALES/TRADE TAX REVISION No. - 110 of 2023, involving The Commissioner, Commercial Tax vs. S/S Soma Enterprises Ltd. Key Points from the Order: 1. Issue at…