https://www.taxtmi.com/caselaws?id=404861 A purchasing dealer who proves genuine purchases with invoices and bank payment details discharges the statutory burden for input tax credit. The High Court held that once the assessee established that the transactions were real and not bogus, credit could not be denied merely because the selling dealer allegedly failed to remit tax to the Department. The Act did not permit action against the buyer for the seller's non-remittance. The denial of input tax credit was therefore unjustified, and the appellate tribunal's relief to the assessee was upheld. en-us Fri, 26 Feb 2021 00:00:00 +0530 Thu, 16 Jul 2026 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404861 A purchasing dealer who proves genuine purchases with invoices and bank payment details discharges the statutory burden for input tax credit. The High Court held that once the assessee established that the transactions were real and not bogus, credit could not be denied merely because the selling dealer allegedly failed to remit tax to the Department. The Act did not permit action against the buyer for the seller's non-remittance. The denial of input tax credit was therefore unjustified, and the appellate tribunal's relief to the assessee was upheld. Case-Laws VAT / Sales Tax Fri, 26 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404861