https://www.taxtmi.com/caselaws?id=260699 Denial of input tax credit based on the seller's ab initio cancelled registration could not stand where the purchaser was not served with the cancellation order or given an effective opportunity to answer the adverse findings recorded against the seller. The court held that reliance on material against the seller without disclosure offended natural justice, so the credit disallowance was unsustainable and the matter had to be remanded for fresh adjudication. It also noted that invoices, vouchers and weigh bills alone are insufficient; a dealer claiming input tax credit must establish actual movement of goods and the genuineness of the transaction. en-us Thu, 26 Mar 2015 00:00:00 +0530 Fri, 04 Mar 2016 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260699 Denial of input tax credit based on the seller's ab initio cancelled registration could not stand where the purchaser was not served with the cancellation order or given an effective opportunity to answer the adverse findings recorded against the seller. The court held that reliance on material against the seller without disclosure offended natural justice, so the credit disallowance was unsustainable and the matter had to be remanded for fresh adjudication. It also noted that invoices, vouchers and weigh bills alone are insufficient; a dealer claiming input tax credit must establish actual movement of goods and the genuineness of the transaction. Case-Laws VAT and Sales Tax Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260699