To disallow tax credit, assessee must have given reasonable opportunity to prove genuine of purchase

CST & VAT: Gujarat VAT - Where assessee claimed input tax credit on purchases made from one 'L' and Revisional Authority disallowed claim on ground that registration certificate of 'L' had been cancelled by appropriate authority by holding that all transactions made by 'L' were bogus and not genuine, matter required to be remitted back to Revisional Authority to consider assessee's claim afresh after providing it copy of order passed in case of 'L'