https://www.taxtmi.com/caselaws?id=310807 Input tax credit cannot be reversed merely because the selling dealer failed to remit tax, where the purchasing dealer has met the statutory conditions and produced the relevant invoices and vendor particulars. The liability for the seller's non-payment cannot be shifted to the purchaser on that ground alone. Assessment orders reversing credit without granting or deciding a request for time to respond also breach fair procedure and are unsustainable. The Court therefore treated the adverse orders as liable to be set aside and remitted the matter for fresh consideration after hearing the assessee. en-us Wed, 11 Feb 2015 00:00:00 +0530 Fri, 17 Nov 2023 20:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310807 Input tax credit cannot be reversed merely because the selling dealer failed to remit tax, where the purchasing dealer has met the statutory conditions and produced the relevant invoices and vendor particulars. The liability for the seller's non-payment cannot be shifted to the purchaser on that ground alone. Assessment orders reversing credit without granting or deciding a request for time to respond also breach fair procedure and are unsustainable. The Court therefore treated the adverse orders as liable to be set aside and remitted the matter for fresh consideration after hearing the assessee. Case-Laws VAT and Sales Tax Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310807