https://www.taxtmi.com/caselaws?id=418050 A purchasing dealer is entitled to rely on the seller's registration certificate while it remains in force, and retrospective cancellation of the seller's registration does not by itself justify denial of input tax credit or imposition of tax, interest, or penalty on purchases made during the registered period. The text states that earlier Rajasthan High Court decisions had already settled this principle, and that no contrary Supreme Court view was shown. It further notes that, on this basis, the revision did not disclose any substantial question of law. en-us Wed, 12 Jan 2022 00:00:00 +0530 Tue, 13 Sep 2022 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418050 A purchasing dealer is entitled to rely on the seller's registration certificate while it remains in force, and retrospective cancellation of the seller's registration does not by itself justify denial of input tax credit or imposition of tax, interest, or penalty on purchases made during the registered period. The text states that earlier Rajasthan High Court decisions had already settled this principle, and that no contrary Supreme Court view was shown. It further notes that, on this basis, the revision did not disclose any substantial question of law. Case-Laws VAT and Sales Tax Wed, 12 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418050