https://www.taxtmi.com/highlights?id=52792 Input tax credit - Denial of ITC in the hands of purchasing dealer or recovery from the seller for failure to deposit the tax - Prior to amendment and substitution of proviso under Section 19(1) of the Act, with effect from 29.1.2016 - It is not the case of the Revenue before us that the selling dealer in the present case is a non- existent or a ghost dealer - The Revenue directed to allow the ITC in the hands of purchasing dealer - HC en-us Mon, 06 Apr 2020 11:48:55 +0530 Mon, 06 Apr 2020 11:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52792 Input tax credit - Denial of ITC in the hands of purchasing dealer or recovery from the seller for failure to deposit the tax - Prior to amendment and substitution of proviso under Section 19(1) of the Act, with effect from 29.1.2016 - It is not the case of the Revenue before us that the selling dealer in the present case is a non- existent or a ghost dealer - The Revenue directed to allow the ITC in the hands of purchasing dealer - HC Highlights VAT and Sales Tax Mon, 06 Apr 2020 11:48:55 +0530 https://www.taxtmi.com/highlights?id=52792