ITC cannot be denied despite non-deposit of VAT by selling dealer: Rajasthan HC

Whether Rajasthan Tax Board was justified in law in holding that respondent cannot be hold responsible for amount not deposited by selling dealer and allowed benefit of Input Tax Credit which ultimately will amount to double jeopardy to State as selling dealer has not deposited tax whereas subsequent dealer has claimed benefit of Input Tax Credit.
http://dlvr.it/SJj47l