https://www.taxtmi.com/caselaws?id=409465 Input Tax Credit cannot be denied to a bona fide purchasing dealer merely because the selling dealer failed to remit the tax collected. Where the purchaser holds tax invoices, E-Sugam receipts and has paid through account payee cheques, those materials support genuineness of the transactions unless the Revenue proves collusion or fraudulent invoicing between buyer and seller. The purchasing dealer is not expected to ensure the seller's tax compliance. On that basis, denial of Input Tax Credit was unsustainable and the disallowance was set aside in favour of the assessee. en-us Mon, 28 Jun 2021 00:00:00 +0530 Thu, 16 Jul 2026 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409465 Input Tax Credit cannot be denied to a bona fide purchasing dealer merely because the selling dealer failed to remit the tax collected. Where the purchaser holds tax invoices, E-Sugam receipts and has paid through account payee cheques, those materials support genuineness of the transactions unless the Revenue proves collusion or fraudulent invoicing between buyer and seller. The purchasing dealer is not expected to ensure the seller's tax compliance. On that basis, denial of Input Tax Credit was unsustainable and the disallowance was set aside in favour of the assessee. Case-Laws VAT / Sales Tax Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409465