https://www.taxtmi.com/caselaws?id=288177 Input tax credit cannot be reversed merely because the selling dealer's registration certificate was later cancelled, where the assessee had disclosed the purchases, supported them with documents and objections, and the orders did not find the purchases doubtful or incorrect. The governing provision did not authorise denial of credit on that sole basis. If tax was paid to the selling dealer and the claim was otherwise accepted, the proper course is for the Department to proceed against the dealer in accordance with law. The assessment orders were set aside and the writ petitions were allowed, with liberty to proceed against the dealers. en-us Fri, 19 Jun 2015 00:00:00 +0530 Mon, 25 May 2020 10:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288177 Input tax credit cannot be reversed merely because the selling dealer's registration certificate was later cancelled, where the assessee had disclosed the purchases, supported them with documents and objections, and the orders did not find the purchases doubtful or incorrect. The governing provision did not authorise denial of credit on that sole basis. If tax was paid to the selling dealer and the claim was otherwise accepted, the proper course is for the Department to proceed against the dealer in accordance with law. The assessment orders were set aside and the writ petitions were allowed, with liberty to proceed against the dealers. Case-Laws VAT and Sales Tax Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288177