Opinion
Eight Years of GST, Same Old Harassment: How Section 74 & ITC Denial Still Punish Genuine Taxpayers
Courts have repeatedly held that bona fide buyers cannot lose ITC merely because suppliers default or registrations are cancelled ...
ITAT Bangalore held that the Assessing Officer must establish bogus purchases with cogent evidence before making additions. Since the assessee produced complete records and the AO found no defects, ...
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