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Chamber Research By The Judges Post Conclusion Of Hearing – Whether Justified?
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August 2012

Allowance of input tax credit — Stand of the Department and related procedural aspects — Trade Circular No. 8T of 2012, dated 21-6-2012.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants

Reading Time 1 mins

This is a clarificatory Circular in nature in view of the Bombay High Court decision in case of M/s. Mahalaxmi Cotton Ginning Pressing and Oil Industries, Kolhapur in writ petition No. 33/2012. This Circular states in detail the stand of the Department regarding allowing/disallowing of Input Tax credit and related procedural aspects.

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