https://www.taxtmi.com/caselaws?id=334241 Input tax credit assessments disallowing credit were sent back for fresh consideration where the petitioner claimed inability to produce and match original purchase records due to medical incapacity and closure of business. The Court accepted the request for one further opportunity, directed production of the original documents before the authority, and required verification of the purchase records under the statutory input tax credit framework. The authority was then to pass a fresh order on merits and in accordance with law; the impugned assessments were neither finally sustained nor quashed. en-us Tue, 08 Mar 2016 00:00:00 +0530 Sat, 05 Nov 2016 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334241 Input tax credit assessments disallowing credit were sent back for fresh consideration where the petitioner claimed inability to produce and match original purchase records due to medical incapacity and closure of business. The Court accepted the request for one further opportunity, directed production of the original documents before the authority, and required verification of the purchase records under the statutory input tax credit framework. The authority was then to pass a fresh order on merits and in accordance with law; the impugned assessments were neither finally sustained nor quashed. Case-Laws VAT and Sales Tax Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334241