https://www.taxtmi.com/caselaws?id=334878 Input tax credit under the Tamil Nadu VAT Act, 2006 cannot be revoked from a purchasing dealer merely because the selling dealer failed to remit collected tax, where the purchaser has shown payment and the credit was accepted in self-assessment. The Department must pursue recovery against the defaulting selling dealer rather than deny credit to the buyer. On that basis, the impugned assessment orders were found unsustainable and were set aside, with the matter remitted for fresh consideration after giving the purchaser an opportunity of hearing. en-us Fri, 22 Apr 2016 00:00:00 +0530 Tue, 28 Mar 2017 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334878 Input tax credit under the Tamil Nadu VAT Act, 2006 cannot be revoked from a purchasing dealer merely because the selling dealer failed to remit collected tax, where the purchaser has shown payment and the credit was accepted in self-assessment. The Department must pursue recovery against the defaulting selling dealer rather than deny credit to the buyer. On that basis, the impugned assessment orders were found unsustainable and were set aside, with the matter remitted for fresh consideration after giving the purchaser an opportunity of hearing. Case-Laws VAT and Sales Tax Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334878