https://www.taxtmi.com/caselaws?id=380206 Input tax credit could not be denied merely because vendors' registrations had been cancelled; section 11(7A) required the authority to show that tax on the very goods purchased was not actually paid. Where the assessee was not furnished the vendor assessment material relied upon for disallowance, insistence on pre-deposit for admission of the appeal and stay of recovery was unjustified. The pre-deposit condition was therefore set aside, and the matter was to proceed to merits with recovery kept in abeyance pending disposal of the appeal. en-us Wed, 01 May 2019 00:00:00 +0530 Wed, 11 Sep 2019 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380206 Input tax credit could not be denied merely because vendors' registrations had been cancelled; section 11(7A) required the authority to show that tax on the very goods purchased was not actually paid. Where the assessee was not furnished the vendor assessment material relied upon for disallowance, insistence on pre-deposit for admission of the appeal and stay of recovery was unjustified. The pre-deposit condition was therefore set aside, and the matter was to proceed to merits with recovery kept in abeyance pending disposal of the appeal. Case-Laws VAT and Sales Tax Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380206