ITC Allowed as Seller’s Tax Default Not Purchaser’s Fault: Delhi HC

Shanti Kiran India Pvt Ltd Vs Commissioner Trade & Tax Deptt. (Delhi High Court)

The Delhi High Court disposed of six appeals filed under Section 81 of the Delhi Value Added Tax Act, 2004, challenging a common order of the Value Added Tax Appellate Tribunal dated 5 January 2012. The central question before the Court was whether VAT authorities were justified in disallowing input tax credit claimed by a purchasing dealer.

The appellant was a registered dealer trading in electrical goods and had purchased goods from registered selling dealers against valid tax invoices wit

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