https://www.taxtmi.com/caselaws?id=389290 Denial of input tax credit based solely on the selling dealer's alleged deregistration during the relevant tax period was treated as unsustainable where the dealer was in fact registered for those periods. The assessee's cheque payment records and tax invoices were required to be examined by the prescribed authority. The reassessment and related demand were therefore set aside, and the matter was remitted for fresh consideration of the material in accordance with law. en-us Tue, 26 Nov 2019 00:00:00 +0530 Fri, 21 Aug 2020 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389290 Denial of input tax credit based solely on the selling dealer's alleged deregistration during the relevant tax period was treated as unsustainable where the dealer was in fact registered for those periods. The assessee's cheque payment records and tax invoices were required to be examined by the prescribed authority. The reassessment and related demand were therefore set aside, and the matter was remitted for fresh consideration of the material in accordance with law. Case-Laws VAT and Sales Tax Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389290