https://www.taxtmi.com/caselaws?id=383500 Furnishing inventory particulars in the prescribed Form-A was mandatory for claiming input tax credit under the U.P. VAT Rules, 2008. The Court held that supplying the same information in another format, including electronically or in a voluminous form, did not amount to valid compliance because the rule required adherence to the prescribed form. As the assessee failed to file the particulars in Form-A, denial of input tax credit was upheld and the revision was rejected. en-us Fri, 12 Jul 2019 00:00:00 +0530 Thu, 25 Jul 2019 08:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383500 Furnishing inventory particulars in the prescribed Form-A was mandatory for claiming input tax credit under the U.P. VAT Rules, 2008. The Court held that supplying the same information in another format, including electronically or in a voluminous form, did not amount to valid compliance because the rule required adherence to the prescribed form. As the assessee failed to file the particulars in Form-A, denial of input tax credit was upheld and the revision was rejected. Case-Laws VAT and Sales Tax Fri, 12 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383500