https://www.taxtmi.com/caselaws?id=255391 Writ jurisdiction was treated as maintainable despite an alternate appellate remedy because the assessment order was non-speaking, ignored objections and supporting documents, and showed non-application of mind. Reversal of input tax credit was held unjustified where the purchaser relied on valid tax invoices and produced material such as vendor confirmations, since the authority proceeded on assumptions about seller defaults without properly reconciling the record. The assessment was therefore set aside for arbitrariness and failure to consider the evidence, reinforcing that purchaser credit cannot be denied solely because the selling dealer allegedly failed to file returns or pay tax. en-us Thu, 06 Nov 2014 00:00:00 +0530 Fri, 04 Mar 2016 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255391 Writ jurisdiction was treated as maintainable despite an alternate appellate remedy because the assessment order was non-speaking, ignored objections and supporting documents, and showed non-application of mind. Reversal of input tax credit was held unjustified where the purchaser relied on valid tax invoices and produced material such as vendor confirmations, since the authority proceeded on assumptions about seller defaults without properly reconciling the record. The assessment was therefore set aside for arbitrariness and failure to consider the evidence, reinforcing that purchaser credit cannot be denied solely because the selling dealer allegedly failed to file returns or pay tax. Case-Laws VAT and Sales Tax Thu, 06 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255391