https://www.taxtmi.com/caselaws?id=398179 A claim by a purchaser to recover VAT from the seller does not arise merely because the tax department issues demand notices or denies input tax credit; actual payment of the demanded tax is the foundational fact needed to create a recoverable cause of action. On the pleaded facts, the plaintiff produced departmental notices but no proof that the demanded amount had been paid to the department, so the suit for reimbursement was held not maintainable and the finding of no cause of action was upheld. en-us Mon, 31 Aug 2020 00:00:00 +0530 Thu, 10 Dec 2020 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398179 A claim by a purchaser to recover VAT from the seller does not arise merely because the tax department issues demand notices or denies input tax credit; actual payment of the demanded tax is the foundational fact needed to create a recoverable cause of action. On the pleaded facts, the plaintiff produced departmental notices but no proof that the demanded amount had been paid to the department, so the suit for reimbursement was held not maintainable and the finding of no cause of action was upheld. Case-Laws VAT and Sales Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398179