https://www.taxtmi.com/caselaws?id=349865 The court held that Section 9(2)(g) of the DVAT Act violated Article 14 by treating bona fide and non-bona fide purchasing dealers alike. It read down the provision to exclude bona fide dealers from penalties, protecting their right to claim Input Tax Credit. Default assessment orders against the petitioners were set aside, directing the Department to pursue defaulting selling dealers for tax recovery. The writ petitions were disposed of without costs. en-us Thu, 26 Oct 2017 00:00:00 +0530 Thu, 04 Apr 2019 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349865 The court held that Section 9(2)(g) of the DVAT Act violated Article 14 by treating bona fide and non-bona fide purchasing dealers alike. It read down the provision to exclude bona fide dealers from penalties, protecting their right to claim Input Tax Credit. Default assessment orders against the petitioners were set aside, directing the Department to pursue defaulting selling dealers for tax recovery. The writ petitions were disposed of without costs. Case-Laws VAT and Sales Tax Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349865