Section 11(7) in Meghalaya Value Added Tax Act, 2003
(7)Where a registered dealer fails to produce the original tax invoice evidencing the input tax paid, the Commissioner may, subject to such restrictions and conditions as may be prescribed. Allow an input tax credit for the period in which the credit arises if the Commissioner is satisfied.(a)That the failure produce tax invoice is not due to any fault of the dealer, and(b)That the amount of input tax claimed by the registered dealer is correct.
