https://www.taxtmi.com/caselaws?id=374805 For disallowance of input tax credit, the normal enquiry under Rule 21(3) of the U.P. VAT Rules focuses on the assessee's immediate seller; if that purchase transaction is genuine and the sale is established, a further upstream enquiry is ordinarily unnecessary. Adverse material gathered in an ex parte enquiry cannot be used against the assessee unless it is confronted with that material and given a fair opportunity to rebut it, including cross-examination where appropriate. The matter was left for fresh consideration in the final assessment after observance of fair procedure. en-us Fri, 01 Feb 2019 00:00:00 +0530 Mon, 11 Feb 2019 07:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374805 For disallowance of input tax credit, the normal enquiry under Rule 21(3) of the U.P. VAT Rules focuses on the assessee's immediate seller; if that purchase transaction is genuine and the sale is established, a further upstream enquiry is ordinarily unnecessary. Adverse material gathered in an ex parte enquiry cannot be used against the assessee unless it is confronted with that material and given a fair opportunity to rebut it, including cross-examination where appropriate. The matter was left for fresh consideration in the final assessment after observance of fair procedure. Case-Laws VAT and Sales Tax Fri, 01 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374805