https://www.taxtmi.com/caselaws?id=168052 Input-tax credit refund under the Tamil Nadu VAT scheme cannot be withdrawn solely because suppliers failed to file returns or remit tax, where the purchasing dealer produced the prescribed tax invoices, TIN details and supporting records and the suppliers were registered dealers. The Revenue must pursue the defaulting suppliers instead of denying the purchaser's statutory benefit without showing that the suppliers were non-existent or that invoice requirements were unmet. An assessment order that ignores returns, debit-note particulars and other material already filed by the assessee is liable to be set aside and reconsidered after proper examination of the record and a hearing. The refund withdrawal failed, and the matter was remitted for fresh decision. en-us Wed, 12 Oct 2011 00:00:00 +0530 Fri, 24 Mar 2017 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168052 Input-tax credit refund under the Tamil Nadu VAT scheme cannot be withdrawn solely because suppliers failed to file returns or remit tax, where the purchasing dealer produced the prescribed tax invoices, TIN details and supporting records and the suppliers were registered dealers. The Revenue must pursue the defaulting suppliers instead of denying the purchaser's statutory benefit without showing that the suppliers were non-existent or that invoice requirements were unmet. An assessment order that ignores returns, debit-note particulars and other material already filed by the assessee is liable to be set aside and reconsidered after proper examination of the record and a hearing. The refund withdrawal failed, and the matter was remitted for fresh decision. Case-Laws VAT and Sales Tax Wed, 12 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168052