https://www.taxtmi.com/caselaws?id=222019 Input tax credit validly claimed by a purchasing dealer cannot be reversed merely because the selling dealer failed to file returns or remit tax, where the purchaser paid tax and satisfied the prescribed invoice and self-assessment conditions under the Tamil Nadu VAT Act. Section 19(16) permits revocation only if the claim is incorrect, incomplete, or otherwise not in order, and a seller's default does not by itself make the buyer's claim defective. Recovery, if any, lies against the defaulting selling dealer. On that basis, the court set aside the input tax credit reversal, penalty proposals, and revision orders. en-us Tue, 29 Jan 2013 00:00:00 +0530 Thu, 07 Aug 2025 16:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222019 Input tax credit validly claimed by a purchasing dealer cannot be reversed merely because the selling dealer failed to file returns or remit tax, where the purchaser paid tax and satisfied the prescribed invoice and self-assessment conditions under the Tamil Nadu VAT Act. Section 19(16) permits revocation only if the claim is incorrect, incomplete, or otherwise not in order, and a seller's default does not by itself make the buyer's claim defective. Recovery, if any, lies against the defaulting selling dealer. On that basis, the court set aside the input tax credit reversal, penalty proposals, and revision orders. Case-Laws VAT / Sales Tax Tue, 29 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222019