https://www.taxtmi.com/caselaws?id=355747 Input tax credit could not be denied merely because the selling dealers' VAT returns were not traceable in the electronic filing system or because a seller was later de-registered, where genuine tax invoices and books of account supported the claim and the authorities accepted the invoices as genuine. The Court noted that the non-traceability of VAT-100 returns did not, by itself, justify disallowance in every case, especially where the record showed that some dealers had filed returns and remitted tax and additional material was produced for one dealer. The revision was allowed and the matter was remanded to the Assessing Officer for fresh consideration. en-us Mon, 22 Jan 2018 00:00:00 +0530 Wed, 03 Apr 2019 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355747 Input tax credit could not be denied merely because the selling dealers' VAT returns were not traceable in the electronic filing system or because a seller was later de-registered, where genuine tax invoices and books of account supported the claim and the authorities accepted the invoices as genuine. The Court noted that the non-traceability of VAT-100 returns did not, by itself, justify disallowance in every case, especially where the record showed that some dealers had filed returns and remitted tax and additional material was produced for one dealer. The revision was allowed and the matter was remanded to the Assessing Officer for fresh consideration. Case-Laws VAT and Sales Tax Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355747