https://www.taxtmi.com/caselaws?id=258437 The judgment ruled in favor of the Petitioner, emphasizing that the authority cannot revoke input tax credit based on the selling dealer's non-payment of taxes if the purchasing dealer proves tax payment at the time of purchase. The Petitioner was directed to provide purchase documents for verification, with any discrepancies leading to tax levies. Compliance with the law was required, treating the directive as a show-cause notice. The Writ Petitions were disposed of without costs, and connected Miscellaneous Petitions were closed. en-us Fri, 13 Mar 2015 00:00:00 +0530 Thu, 09 Apr 2015 06:03:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258437 The judgment ruled in favor of the Petitioner, emphasizing that the authority cannot revoke input tax credit based on the selling dealer's non-payment of taxes if the purchasing dealer proves tax payment at the time of purchase. The Petitioner was directed to provide purchase documents for verification, with any discrepancies leading to tax levies. Compliance with the law was required, treating the directive as a show-cause notice. The Writ Petitions were disposed of without costs, and connected Miscellaneous Petitions were closed. Case-Laws VAT and Sales Tax Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258437