https://www.taxtmi.com/caselaws?id=376685 Input tax credit under section 11(7A) of the Gujarat Value Added Tax Act, 2003 could not be denied merely because a vendor's registration had been cancelled or the vendor was alleged to have dues. The authority had to first establish that tax on the very goods purchased was not actually paid, and the assessee had to be given a fair opportunity to meet any adverse material. On the facts, later material showed no outstanding dues for two vendors and the third vendor's dues did not relate to the petitioners' transactions, so the petitioners had a strong prima facie case. The insistence on a substantial pre-deposit was therefore unjustified, and the orders insisting on pre-deposit and dismissing the appeal were set aside. en-us Mon, 11 Feb 2019 00:00:00 +0530 Fri, 15 Mar 2019 07:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376685 Input tax credit under section 11(7A) of the Gujarat Value Added Tax Act, 2003 could not be denied merely because a vendor's registration had been cancelled or the vendor was alleged to have dues. The authority had to first establish that tax on the very goods purchased was not actually paid, and the assessee had to be given a fair opportunity to meet any adverse material. On the facts, later material showed no outstanding dues for two vendors and the third vendor's dues did not relate to the petitioners' transactions, so the petitioners had a strong prima facie case. The insistence on a substantial pre-deposit was therefore unjustified, and the orders insisting on pre-deposit and dismissing the appeal were set aside. Case-Laws VAT and Sales Tax Mon, 11 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376685