https://www.taxtmi.com/caselaws?id=781865 HC held that where the dealer's books of account and statutory forms (Form 38 and Form C) duly evidenced intra- and inter-State purchases, and no defect in the books was recorded in the assessment order, input tax credit could not be reversed merely on technical grounds under Rule 29(2) and (3). The Tribunal had noted the dealer's contentions regarding proper maintenance of accounts but neither dealt with them nor recorded any adverse finding. Holding that the issue required fresh consideration, HC set aside the impugned order and remanded the matter to the Tribunal to pass a fresh order within three months. en-us Thu, 20 Nov 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781865 HC held that where the dealer's books of account and statutory forms (Form 38 and Form C) duly evidenced intra- and inter-State purchases, and no defect in the books was recorded in the assessment order, input tax credit could not be reversed merely on technical grounds under Rule 29(2) and (3). The Tribunal had noted the dealer's contentions regarding proper maintenance of accounts but neither dealt with them nor recorded any adverse finding. Holding that the issue required fresh consideration, HC set aside the impugned order and remanded the matter to the Tribunal to pass a fresh order within three months. Case-Laws VAT / Sales Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781865