Section 42(9) in Gujarat Value Added Tax Rules, 2006
(9)Where a tax invoice is lost, whether such loss occurs while it is in the custody of the purchasing dealer or in transit by the selling dealer, the purchasing dealer shall furnish in respect of every such invoice so lost an indemnity bond to the authority before whom such tax invoice is to be submitted, for amount of tax credit, the authority may, having regard to the circumstances of the case, fix.Such indemnity bond shall be furnished by the selling dealer to the authority before whom such tax invoice is to be submitted if a tax invoice is lost from his custody:Provided that where more than one tax invoice are lost, the purchasing dealer or the selling dealer, as the case may be, may furnish one such indemnity bond to cover all the tax invoices so lost.
