https://www.taxtmi.com/caselaws?id=164831 Input-tax credit rebate could not be finally disallowed where the dispute depended on verification of purchase records and supporting accounts, so the matter required fresh assessment. Interest and purchase tax also could not be sustained because the factual basis for the levy and the dealer's opportunity to rebut the allegations were not clearly established. Penalty was unsustainable in the absence of the prescribed show-cause notice, which was treated as mandatory under the rules. All challenged orders were set aside and the matter was remitted for reconsideration on proper notice and material. en-us Fri, 04 Dec 2009 00:00:00 +0530 Tue, 21 Oct 2014 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164831 Input-tax credit rebate could not be finally disallowed where the dispute depended on verification of purchase records and supporting accounts, so the matter required fresh assessment. Interest and purchase tax also could not be sustained because the factual basis for the levy and the dealer's opportunity to rebut the allegations were not clearly established. Penalty was unsustainable in the absence of the prescribed show-cause notice, which was treated as mandatory under the rules. All challenged orders were set aside and the matter was remitted for reconsideration on proper notice and material. Case-Laws VAT and Sales Tax Fri, 04 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164831