https://www.taxtmi.com/caselaws?id=333762 Reversal of input tax credit was unjustified where the dealer failed to intimate the change in constitution and the death of the original proprietor within the manner prescribed under the Tamil Nadu VAT Rules. Rule 5(3) and Rule 5(4)(b) require disclosure of constitution changes and recognition of the legal representative of a deceased registered dealer, but they do not authorise denial of the entire tax credit or cancellation of genuine transactions for that procedural lapse. As the business continued through the legal heir, regular returns were filed and taxes were paid, the transactions could not be disbelieved merely because intimation was delayed. The assessment orders were set aside. en-us Fri, 30 Sep 2016 00:00:00 +0530 Mon, 24 Oct 2016 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333762 Reversal of input tax credit was unjustified where the dealer failed to intimate the change in constitution and the death of the original proprietor within the manner prescribed under the Tamil Nadu VAT Rules. Rule 5(3) and Rule 5(4)(b) require disclosure of constitution changes and recognition of the legal representative of a deceased registered dealer, but they do not authorise denial of the entire tax credit or cancellation of genuine transactions for that procedural lapse. As the business continued through the legal heir, regular returns were filed and taxes were paid, the transactions could not be disbelieved merely because intimation was delayed. The assessment orders were set aside. Case-Laws VAT and Sales Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333762