https://www.taxtmi.com/caselaws?id=200042 Input tax credit cannot be denied to a purchasing dealer merely because the selling dealer was not assessed, did not file returns, or failed to remit tax. Where the purchaser has complied with the statutory requirements and established payment on purchases, the revenue must pursue the defaulting seller rather than penalise the buyer for matters beyond its control. The impugned assessments were therefore unsustainable to that extent, and the assessment orders were liable to be quashed on this issue. en-us Thu, 04 Aug 2016 00:00:00 +0530 Sat, 17 Mar 2018 20:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200042 Input tax credit cannot be denied to a purchasing dealer merely because the selling dealer was not assessed, did not file returns, or failed to remit tax. Where the purchaser has complied with the statutory requirements and established payment on purchases, the revenue must pursue the defaulting seller rather than penalise the buyer for matters beyond its control. The impugned assessments were therefore unsustainable to that extent, and the assessment orders were liable to be quashed on this issue. Case-Laws VAT and Sales Tax Thu, 04 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200042