https://www.taxtmi.com/caselaws?id=329197 Input tax credit cannot be denied merely because the supplier's registration was retrospectively cancelled; the Department must show that the purchases were sham, bogus, or otherwise non-genuine, and in the absence of such proof the credit was upheld. A revisional order also cannot stand where it is based on material outside the subordinate record and the jurisdictional objection is left unaddressed, because that defect goes to the root of the revision. The revisional confirmation of additional tax liability and interest was therefore set aside to that extent, and the assessee was held entitled to input tax credit on the disputed purchases. en-us Fri, 17 Jun 2016 00:00:00 +0530 Fri, 24 Jun 2016 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329197 Input tax credit cannot be denied merely because the supplier's registration was retrospectively cancelled; the Department must show that the purchases were sham, bogus, or otherwise non-genuine, and in the absence of such proof the credit was upheld. A revisional order also cannot stand where it is based on material outside the subordinate record and the jurisdictional objection is left unaddressed, because that defect goes to the root of the revision. The revisional confirmation of additional tax liability and interest was therefore set aside to that extent, and the assessee was held entitled to input tax credit on the disputed purchases. Case-Laws VAT and Sales Tax Fri, 17 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329197