Input tax credit

One of my client had purchased goods from a registered dealer and payment was made through RTGS to bank account as informed by the dealer. Now it has come to knowledge that some one else was the account holder of that account. Do we have any case law to save my client?

Replies (2)

If you have the VAT paid invoice in your name you are eligible to take credit irrespective of the fact that payment has been made to some other person at the behest of the seller.

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