Input tax credit cannot be denied for missing buyer details in a tax invoice where transactions are genuine and tax was paid.

Input tax credit under the Haryana VAT framework cannot be denied solely because a tax invoice omits the buyer's name or TIN number where the omission is a seller-side procedural defect. The relevant inquiry is whether the buyer can otherwise show that the transactions were genuine and VAT was paid. On that basis, missing buyer details in the invoice do not by themselves defeat the credit claim. The matter was therefore required to be remitted to the assessing authority for fresh consideration rather than rejected on that ground alone.

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Issues: Whether input tax credit could be denied solely because the tax invoices 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 was read to show that a tax invoice is relevant evidence for claiming input tax credit, but the omission of the buyer's name or TIN number in the invoice, being a lapse attributable to the seller, is only a procedural defect. Such omission cannot by itself defeat the buyer's claim where the buyer is otherwise able to establish that the transactions were genuine and VAT had been paid. The earlier decision relied upon by the Court held that the assessing authority must examine the matter afresh and should not reject the claim on that ground alone.

Conclusion: The denial of input tax credit solely on the basis of missing buyer details in the tax invoice was not sustainable, and the matter was required to be remitted to the assessing authority for reconsideration.

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