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26. Input tax credit on duplicate invoice.
(1) In case, the original VAT invoice has been lost, destroyed or mutilated, a taxable person, shall make an application to the designated officer in Form VAT-7 along with a duplicate copy of VAT invoice, issued by the seller and an indemnity bond in Form VAT-8 for the amount, equal to the amount of input tax claimed under such invoice.
(2) On receipt of such application, the designated officer shall cross-check the transaction and after satisfying about the genuineness of the transaction , shall allow the claim by an order to be passed within a period of sixty days from the receipt of such application.
(3) The taxable person shall avail the input tax credit only after the receipt of the order mentioned in sub-rule (2).
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