https://www.taxtmi.com/caselaws?id=249199 Input tax credit under the Karnataka Value Added Tax regime is available only on strict compliance with return requirements and documentary proof under the Act and Rules. Where an assessee filed nil or belated revised returns without furnishing prescribed dealer particulars and tax invoices, a later claim for credit could not override those mandatory conditions, and the denial of input tax credit was upheld. The Court also held that continued nil returns despite knowledge of liability justified reassessment, penalty, and interest, and that revisional interference restoring the assessment orders was proper because the appellate relief had been granted on material not duly produced in assessment proceedings. en-us Thu, 30 May 2013 00:00:00 +0530 Mon, 07 Jul 2014 19:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249199 Input tax credit under the Karnataka Value Added Tax regime is available only on strict compliance with return requirements and documentary proof under the Act and Rules. Where an assessee filed nil or belated revised returns without furnishing prescribed dealer particulars and tax invoices, a later claim for credit could not override those mandatory conditions, and the denial of input tax credit was upheld. The Court also held that continued nil returns despite knowledge of liability justified reassessment, penalty, and interest, and that revisional interference restoring the assessment orders was proper because the appellate relief had been granted on material not duly produced in assessment proceedings. Case-Laws VAT and Sales Tax Thu, 30 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249199