https://www.taxtmi.com/caselaws?id=167902 Input-tax credit under section 13(1) of the Andhra Pradesh Value Added Tax Act, 2005 cannot be denied merely because the selling registered dealer later failed to file returns, disclose turnover, or remit tax. Where the purchaser shows purchases of taxable goods during the relevant period through invoices and vouchers, and the invoices are not shown to be false or fabricated, the dealer's subsequent cancellation or non-compliance does not by itself defeat the credit claim. The department must establish a substantive defect, such as false invoices or no genuine purchase, before disallowing input-tax credit. en-us Tue, 28 Feb 2012 00:00:00 +0530 Thu, 16 Mar 2017 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167902 Input-tax credit under section 13(1) of the Andhra Pradesh Value Added Tax Act, 2005 cannot be denied merely because the selling registered dealer later failed to file returns, disclose turnover, or remit tax. Where the purchaser shows purchases of taxable goods during the relevant period through invoices and vouchers, and the invoices are not shown to be false or fabricated, the dealer's subsequent cancellation or non-compliance does not by itself defeat the credit claim. The department must establish a substantive defect, such as false invoices or no genuine purchase, before disallowing input-tax credit. Case-Laws VAT and Sales Tax Tue, 28 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167902