https://www.taxtmi.com/caselaws?id=380801 Predeposit for admission of a tax appeal was held unjustified where the petitioners had not been given the vendor-related assessment material and subsequent records showed no attributable dues for some sellers. The Court also held that input tax credit could not be denied merely because the selling dealers' registrations were cancelled; under section 11(7A) of the GVAT Act, disallowance requires proof that tax was not actually paid on the very goods purchased. The predeposit and dismissal orders were set aside, the appeal was restored for decision on merits, and recovery remained stayed until disposal of the appeal. en-us Wed, 01 May 2019 00:00:00 +0530 Wed, 29 May 2019 07:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380801 Predeposit for admission of a tax appeal was held unjustified where the petitioners had not been given the vendor-related assessment material and subsequent records showed no attributable dues for some sellers. The Court also held that input tax credit could not be denied merely because the selling dealers' registrations were cancelled; under section 11(7A) of the GVAT Act, disallowance requires proof that tax was not actually paid on the very goods purchased. The predeposit and dismissal orders were set aside, the appeal was restored for decision on merits, and recovery remained stayed until disposal of the appeal. Case-Laws VAT and Sales Tax Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380801