Section 13(5) in Uttar Pradesh Value Added Tax Act, 2008
(5)Where a dealer has claimed input tax credit in respect of any goods under subsection (4), but such goods; or goods manufactured by using such goods; or goods packed by using or consuming such goods, are consigned outside the State or disposed of or dispossessed in a manner for which facility of input tax credit is not admissible or such facility is admissible for partial amount of input tax, the amount which is the difference, of the full amount of input tax and admissible amount of input tax credit, shall be deducted from the amount of the input tax credit, already claimed by the dealer by debiting such amount into the account of input tax credit maintained by him.Provided that before debiting the amount of input tax credit reasonable opportunity of being heard shall be given to the dealer.
