https://www.taxtmi.com/caselaws?id=800062 Input tax credit cannot be denied solely because the selling dealer failed to remit tax or filed nil returns where the purchasing dealer establishes genuine transactions and movement of goods. Supporting transaction records, including e-sugam documentation, sufficiently discharge the purchaser's burden of proof under the Karnataka Value Added Tax Act. Once purchases are substantiated, the supplier's tax default alone does not justify rejecting the purchaser's input tax credit claim. en-us Thu, 17 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800062 Input tax credit cannot be denied solely because the selling dealer failed to remit tax or filed nil returns where the purchasing dealer establishes genuine transactions and movement of goods. Supporting transaction records, including e-sugam documentation, sufficiently discharge the purchaser's burden of proof under the Karnataka Value Added Tax Act. Once purchases are substantiated, the supplier's tax default alone does not justify rejecting the purchaser's input tax credit claim. Case-Laws VAT / Sales Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800062