https://www.taxtmi.com/caselaws?id=325653 Input Tax Credit under the Tamil Nadu VAT Act could not be reversed from a purchasing dealer merely because the selling dealer failed to remit VAT, where the credit was claimed on proper invoices and there was no statutory basis for reversal on that ground alone. Section 19(16) addresses incorrect, incomplete, or improper ITC claims, but does not authorise reversal solely due to the seller's non-payment. Consequential penalty based on that premise was also unsustainable to that extent. en-us Tue, 01 Mar 2016 00:00:00 +0530 Sat, 26 Mar 2016 09:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325653 Input Tax Credit under the Tamil Nadu VAT Act could not be reversed from a purchasing dealer merely because the selling dealer failed to remit VAT, where the credit was claimed on proper invoices and there was no statutory basis for reversal on that ground alone. Section 19(16) addresses incorrect, incomplete, or improper ITC claims, but does not authorise reversal solely due to the seller's non-payment. Consequential penalty based on that premise was also unsustainable to that extent. Case-Laws VAT and Sales Tax Tue, 01 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325653