https://www.taxtmi.com/caselaws?id=186740 Retrospective cancellation of a seller's registration certificate does not, by itself, defeat a purchaser's input-tax credit for transactions completed while the registration was valid. Where purchases are supported by valid invoices and tax has been paid, the purchaser's entitlement under Section 19 of the Tamil Nadu Value Added Tax Act, 2006 cannot be denied merely because the selling dealer's registration was later cancelled with retrospective effect. The impugned proceedings were therefore set aside in favour of the purchaser. en-us Tue, 03 Mar 2015 00:00:00 +0530 Thu, 29 Sep 2016 08:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186740 Retrospective cancellation of a seller's registration certificate does not, by itself, defeat a purchaser's input-tax credit for transactions completed while the registration was valid. Where purchases are supported by valid invoices and tax has been paid, the purchaser's entitlement under Section 19 of the Tamil Nadu Value Added Tax Act, 2006 cannot be denied merely because the selling dealer's registration was later cancelled with retrospective effect. The impugned proceedings were therefore set aside in favour of the purchaser. Case-Laws VAT and Sales Tax Tue, 03 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186740