https://www.taxtmi.com/caselaws?id=268878 Under the Haryana VAT scheme, input tax credit cannot be denied solely because a seller-issued tax invoice omits the buyer's name and TIN number. The invoice is relevant proof, but the statutory particulars requirement is procedural and aimed at preventing non-genuine transactions; where the purchase transaction is otherwise genuine and tax payment can be established, the omission is not by itself fatal to the claim. The proper enquiry is whether the purchaser can independently prove genuineness and tax payment, and the matter was remitted for fresh consideration on that basis. en-us Tue, 08 Sep 2015 00:00:00 +0530 Wed, 20 Jul 2016 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268878 Under the Haryana VAT scheme, input tax credit cannot be denied solely because a seller-issued tax invoice omits the buyer's name and TIN number. The invoice is relevant proof, but the statutory particulars requirement is procedural and aimed at preventing non-genuine transactions; where the purchase transaction is otherwise genuine and tax payment can be established, the omission is not by itself fatal to the claim. The proper enquiry is whether the purchaser can independently prove genuineness and tax payment, and the matter was remitted for fresh consideration on that basis. Case-Laws VAT and Sales Tax Tue, 08 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268878