https://www.taxtmi.com/caselaws?id=385468 Disallowance of input tax credit could not rest solely on retrospective cancellation of the vendor's registration; the authority had to show, in the context of section 11(7A) of the Gujarat Value Added Tax Act, 2003, that tax had not been paid on the goods actually purchased. Because the assessees had not been supplied the vendor's cancellation order, they lacked an effective opportunity to meet the adverse material. The Court therefore treated the assessees as having a strong prima facie case against the substantial pre-deposit demanded for admission of the second appeals, and accepted that the offered immovable property could be taken as security. The pre-deposit orders were set aside and the matters remanded to the first appellate authority. en-us Wed, 21 Aug 2019 00:00:00 +0530 Fri, 06 Sep 2019 07:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385468 Disallowance of input tax credit could not rest solely on retrospective cancellation of the vendor's registration; the authority had to show, in the context of section 11(7A) of the Gujarat Value Added Tax Act, 2003, that tax had not been paid on the goods actually purchased. Because the assessees had not been supplied the vendor's cancellation order, they lacked an effective opportunity to meet the adverse material. The Court therefore treated the assessees as having a strong prima facie case against the substantial pre-deposit demanded for admission of the second appeals, and accepted that the offered immovable property could be taken as security. The pre-deposit orders were set aside and the matters remanded to the first appellate authority. Case-Laws VAT and Sales Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385468