Input Tax Credit to purchaser cannot be denied merely on the basis of an affidavit of seller unless opportunity of cross-examine is given

Input Tax Credit to purchaser cannot be denied merely on the basis of an affidavit of seller unless opportunity of cross-examine is given https://www.taxtmi.com/article/detailed?id=1402 Input tax credit denial premised solely on a selling dealer's affidavit infringes procedural fairness; purchasers must be allowed to confront and cross-examine affidavit deponents and to have payment records verified before credit is disallowed. en-us Wed, 24 Aug 2011 18:14:26 +0530 Wed, 24 Aug 2011 18:14:26 +0530 TaxTMI RSS Generator Input Tax Credit to purchaser cannot be denied merely on the basis of an affidavit of seller unless opportunity of cross-examine is given https://www.taxtmi.com/article/detailed?id=1402 Input tax credit denial premised solely on a selling dealer's affidavit infringes procedural fairness; purchasers must be allowed to confront and cross-examine affidavit deponents and to have payment records verified before credit is disallowed. Articles Value Added Tax - VAT and CST Wed, 24 Aug 2011 18:14:26 +0530 https://www.taxtmi.com/article/detailed?id=1402