https://www.taxtmi.com/caselaws?id=268921 Input tax credit under the Haryana VAT framework cannot be denied solely because a tax invoice omits the buyer's name or TIN number where the omission is a seller-side procedural defect. The relevant inquiry is whether the buyer can otherwise show that the transactions were genuine and VAT was paid. On that basis, missing buyer details in the invoice do not by themselves defeat the credit claim. The matter was therefore required to be remitted to the assessing authority for fresh consideration rather than rejected on that ground alone. en-us Wed, 18 Nov 2015 00:00:00 +0530 Wed, 20 Jul 2016 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268921 Input tax credit under the Haryana VAT framework cannot be denied solely because a tax invoice omits the buyer's name or TIN number where the omission is a seller-side procedural defect. The relevant inquiry is whether the buyer can otherwise show that the transactions were genuine and VAT was paid. On that basis, missing buyer details in the invoice do not by themselves defeat the credit claim. The matter was therefore required to be remitted to the assessing authority for fresh consideration rather than rejected on that ground alone. Case-Laws VAT and Sales Tax Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268921