https://www.taxtmi.com/caselaws?id=182103 Input tax credit cannot be reversed against a purchasing dealer under the provisional-credit provision merely because the selling dealer allegedly failed to remit tax, where the purchaser has shown payment for purchases and the claim was accepted in self-assessment. On those admitted facts, recovery must be pursued against the defaulting selling dealer, and the revision orders were inconsistent with the TNVAT Act and Rules. The court also held that the existence of an alternate statutory remedy was not an absolute bar to writ relief where the impugned action was legally untenable. The writ petition was therefore maintainable and the impugned order was set aside. en-us Wed, 18 Mar 2015 00:00:00 +0530 Tue, 03 May 2016 09:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182103 Input tax credit cannot be reversed against a purchasing dealer under the provisional-credit provision merely because the selling dealer allegedly failed to remit tax, where the purchaser has shown payment for purchases and the claim was accepted in self-assessment. On those admitted facts, recovery must be pursued against the defaulting selling dealer, and the revision orders were inconsistent with the TNVAT Act and Rules. The court also held that the existence of an alternate statutory remedy was not an absolute bar to writ relief where the impugned action was legally untenable. The writ petition was therefore maintainable and the impugned order was set aside. Case-Laws VAT and Sales Tax Wed, 18 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182103