Input tax credit cannot be denied for a seller's invoice defect if the transaction is otherwise genuine and tax-paid.

Under the Haryana VAT scheme, input tax credit cannot be denied solely because a seller-issued tax invoice omits the buyer's name and TIN number. The invoice is relevant proof, but the statutory particulars requirement is procedural and aimed at preventing non-genuine transactions; where the purchase transaction is otherwise genuine and tax payment can be established, the omission is not by itself fatal to the claim. The proper enquiry is whether the purchaser can independently prove genuineness and tax payment, and the matter was remitted for fresh consideration on that basis.

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Issues: Whether input tax credit could be denied solely because the tax invoice issued by the seller did not contain the buyer's name and TIN number, and whether the matter required remand for fresh consideration.

Analysis: The statutory scheme under the Haryana Value Added Tax Act, 2003 and the Haryana Value Added Tax Rules, 2003 shows that a tax invoice is relevant proof for claiming input tax credit, and Rule 54(3) requires prescribed particulars in an invoice. The omission of the buyer's name and TIN by the seller is not, by itself, fatal to the buyer's claim where the transaction is otherwise shown to be genuine. The requirement is procedural and intended to protect revenue against non-genuine transactions. Since the purchaser cannot control the seller's failure to enter those particulars, denial of credit only on that ground would be unjustified. The proper course is to examine whether the purchaser can otherwise establish the genuineness of the transaction and payment of tax.

Conclusion: Input tax credit could not be rejected merely for absence of the buyer's name and TIN on the invoice, and the matter was required to be remanded to the Assessing Officer for fresh decision on the genuineness of the claim.

Final Conclusion: The impugned orders were set aside and the appeals were disposed of by remitting the matter for reconsideration in accordance with law.

Ratio Decidendi: A procedural defect in a seller-issued tax invoice does not, by itself, defeat input tax credit if the purchaser can otherwise establish a genuine transaction and tax payment.

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