https://www.taxtmi.com/caselaws?id=404545 The HC dismissed the State's writ appeal, affirming the Division Bench's decision to allow ITC to the respondent under Section 19(1) of the Act. The judgment emphasized that the purchasing dealer had fulfilled tax payment obligations prior to the 2016 amendment. The Revenue may pursue the selling dealer for non-deposited tax. The appeal was dismissed without costs, and the connected miscellaneous petition was closed. en-us Thu, 04 Feb 2021 00:00:00 +0530 Tue, 29 Oct 2024 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404545 The HC dismissed the State's writ appeal, affirming the Division Bench's decision to allow ITC to the respondent under Section 19(1) of the Act. The judgment emphasized that the purchasing dealer had fulfilled tax payment obligations prior to the 2016 amendment. The Revenue may pursue the selling dealer for non-deposited tax. The appeal was dismissed without costs, and the connected miscellaneous petition was closed. Case-Laws VAT / Sales Tax Thu, 04 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404545