The High Court of Delhi has held that a defendant in a commercial suit cannot challenge the genuineness of invoices or deny the receipt of goods if they have already availed Input Tax Credit (ITC) under the Value Added Tax (VAT) Act based on those very invoices. The Division Bench of Justice Prathiba M. Singh
Party Cannot Dispute Invoices After Availing VAT Input Credit; Delhi High Court Upholds Recovery Decree
