https://www.taxtmi.com/caselaws?id=349388 Retrospective cancellation of a selling dealer's registration, by itself, cannot justify denial of Input Tax Credit to the purchasing dealer. The assessment had proceeded on the basis that the seller's registration was shown as cancelled before the purchase date in the web report, but that circumstance alone was held insufficient to reverse credit. Where there are factual disputes, such as mismatch in purchase particulars or possible suppression by the selling dealer, those matters must be examined in the proper statutory forum. On that basis, the objection founded only on cancellation of registration was rejected and the assessment on that ground was set aside. en-us Thu, 24 Aug 2017 00:00:00 +0530 Fri, 13 Oct 2017 09:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349388 Retrospective cancellation of a selling dealer's registration, by itself, cannot justify denial of Input Tax Credit to the purchasing dealer. The assessment had proceeded on the basis that the seller's registration was shown as cancelled before the purchase date in the web report, but that circumstance alone was held insufficient to reverse credit. Where there are factual disputes, such as mismatch in purchase particulars or possible suppression by the selling dealer, those matters must be examined in the proper statutory forum. On that basis, the objection founded only on cancellation of registration was rejected and the assessment on that ground was set aside. Case-Laws VAT and Sales Tax Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349388