https://www.taxtmi.com/caselaws?id=222019 The HC held that input tax credit (ITC) availed under Section 19(16) is provisional but cannot be revoked solely because the selling dealer failed to pay tax. The petitioner-dealer had paid tax to the seller and claimed ITC, which was accepted during self-assessment. The department must pursue recovery from the selling dealer separately. The use of Section 19(16) to deny ITC on these facts was incorrect. Consequently, all revision orders denying ITC were set aside as erroneous and contrary to the TNVAT Act and Rules. 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 The HC held that input tax credit (ITC) availed under Section 19(16) is provisional but cannot be revoked solely because the selling dealer failed to pay tax. The petitioner-dealer had paid tax to the seller and claimed ITC, which was accepted during self-assessment. The department must pursue recovery from the selling dealer separately. The use of Section 19(16) to deny ITC on these facts was incorrect. Consequently, all revision orders denying ITC were set aside as erroneous and contrary to the TNVAT Act and Rules. Case-Laws VAT / Sales Tax Tue, 29 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222019