A VAT SUPPLIER, ISSUED A TAX INVOICE APPENDING THE TIN REGISTRATION NUMBER ISSUED BY THE COMMERCIAL TAX DEPARTMENT, AT THE TIME OF PURCHASE OF THE GOODS.
THE PURCHASER OF THE GOODS CLAIMED THE INPUT TAX CREDIT BASED ON THE TAX INVOICE RAISED BY THE SELLER.
THE PAYMENT FOR THE ABOVE PURCHASE ALSO MADE THROUGH BANK TRANSACTION.
LATER IT PROVED THAT THE SELLER HAS NOT REGISTERED ON THE DATE OF SALE. BUT REGISTERED AFTER THE TRANSACTION DATE.
THE VAT AUTHORITIES DISALLOWED THE INPUT TAX CLAIMED BY THE PURCHASER STATING THAT THE PURCHASE TRANSACTION IS FROM UN-REGISTERED DEALER.
IS THERE ANY FAVORABLE CASES IN FAVOR OF PURCHASER.
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