https://www.taxtmi.com/caselaws?id=430928 Input tax rebate cannot be denied merely because registration of a few selling dealers was later cancelled. The HC held that the assessment was unsustainable where the authority made no proper inquiry into whether the sellers had deposited tax, whether the purchaser knew of any cancellation at the relevant time, or whether the purchases were otherwise genuine. As the appellate order did not cure these factual gaps, both orders were set aside and the matter required fresh adjudication after detailed verification of the individual transactions. en-us Fri, 14 Oct 2022 00:00:00 +0530 Fri, 02 Dec 2022 06:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430928 Input tax rebate cannot be denied merely because registration of a few selling dealers was later cancelled. The HC held that the assessment was unsustainable where the authority made no proper inquiry into whether the sellers had deposited tax, whether the purchaser knew of any cancellation at the relevant time, or whether the purchases were otherwise genuine. As the appellate order did not cure these factual gaps, both orders were set aside and the matter required fresh adjudication after detailed verification of the individual transactions. Case-Laws VAT and Sales Tax Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430928