https://www.taxtmi.com/caselaws?id=405624 Eligible input tax credit under the special rebating scheme cannot be denied merely because the dealer did not claim it in the original or revised return within the prescribed period, where the statutory scheme imposes no time bar on the substantive entitlement. Section 35(4) governing revised returns does not curtail eligible credit under Section 14. Forfeiture of excess tax paid requires actual collection of tax, or an amount purporting to be tax, from another person. Where the dealer paid tax at a higher rate by mistake without collecting it from the purchaser, the conditions for forfeiture are not met. en-us Fri, 19 Feb 2021 00:00:00 +0530 Wed, 24 Mar 2021 09:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405624 Eligible input tax credit under the special rebating scheme cannot be denied merely because the dealer did not claim it in the original or revised return within the prescribed period, where the statutory scheme imposes no time bar on the substantive entitlement. Section 35(4) governing revised returns does not curtail eligible credit under Section 14. Forfeiture of excess tax paid requires actual collection of tax, or an amount purporting to be tax, from another person. Where the dealer paid tax at a higher rate by mistake without collecting it from the purchaser, the conditions for forfeiture are not met. Case-Laws VAT and Sales Tax Fri, 19 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405624