https://www.taxtmi.com/caselaws?id=292205 Input Tax Credit under the Jharkhand VAT regime could not be denied solely because JVAT Form 404 was not produced when original tax invoices containing the prescribed particulars were available. Section 18(6) of the Jharkhand Value Added Tax Act, 2005 allows credit on the strength of original invoices and permits relaxation for non-production on sufficient cause, so Rule 35(2) could not operate as a mandatory pre-condition to that extent. The authority may still verify the genuineness of the claim and proof of tax payment. Denial of credit merely for absence of Form 404 was unsustainable, and the impugned assessment, reassessment, revision and demand notices were set aside. en-us Tue, 20 Aug 2019 00:00:00 +0530 Fri, 11 Dec 2020 15:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292205 Input Tax Credit under the Jharkhand VAT regime could not be denied solely because JVAT Form 404 was not produced when original tax invoices containing the prescribed particulars were available. Section 18(6) of the Jharkhand Value Added Tax Act, 2005 allows credit on the strength of original invoices and permits relaxation for non-production on sufficient cause, so Rule 35(2) could not operate as a mandatory pre-condition to that extent. The authority may still verify the genuineness of the claim and proof of tax payment. Denial of credit merely for absence of Form 404 was unsustainable, and the impugned assessment, reassessment, revision and demand notices were set aside. Case-Laws VAT and Sales Tax Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292205