https://www.taxtmi.com/caselaws?id=411542 Input tax credit under section 19(10)(a) of the Tamil Nadu Value Added Tax Act, 2006 required production of the original tax invoice from the selling dealer. The Court noted that the assessment disputes were identical to an earlier batch of writ petitions already decided on the same facts, and the respondent did not seriously dispute that precedent. Applying that earlier ruling, the impugned assessment orders disallowing input tax credit were set aside and the matters were remanded for fresh consideration through fresh notice and a fresh exercise by the assessing authority. en-us Wed, 11 Aug 2021 00:00:00 +0530 Fri, 27 Aug 2021 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411542 Input tax credit under section 19(10)(a) of the Tamil Nadu Value Added Tax Act, 2006 required production of the original tax invoice from the selling dealer. The Court noted that the assessment disputes were identical to an earlier batch of writ petitions already decided on the same facts, and the respondent did not seriously dispute that precedent. Applying that earlier ruling, the impugned assessment orders disallowing input tax credit were set aside and the matters were remanded for fresh consideration through fresh notice and a fresh exercise by the assessing authority. Case-Laws VAT and Sales Tax Wed, 11 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411542