45A. Verification and adjustment of input tax credit

45A. Verification and adjustment of input tax credit

Where a dealer or a person claims credit of input tax paid by him, and if such credit is not allowed for want of proper verification of deposits, the assessing authority himself shall get the verification done and shall not enforce the demand to the extent of the amount under adjustment, till such adjustment is allowed or the claim for such input tax credit is rejected by an order in writing, as the case may be.”