https://www.taxtmi.com/caselaws?id=251481 Before denying input tax credit under section 19(13) of the Tamil Nadu Value Added Tax Act, 2006, the assessing authority must conduct the enquiry it considers fit and afford a reasonable opportunity of hearing. The impugned reversal orders were unsustainable because no personal hearing was given to the assessee or its authorised representative before the reversal was confirmed. The orders were therefore set aside and the matter was remitted for fresh adjudication after granting personal hearing. en-us Wed, 23 Jul 2014 00:00:00 +0530 Tue, 16 Sep 2014 11:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251481 Before denying input tax credit under section 19(13) of the Tamil Nadu Value Added Tax Act, 2006, the assessing authority must conduct the enquiry it considers fit and afford a reasonable opportunity of hearing. The impugned reversal orders were unsustainable because no personal hearing was given to the assessee or its authorised representative before the reversal was confirmed. The orders were therefore set aside and the matter was remitted for fresh adjudication after granting personal hearing. Case-Laws VAT and Sales Tax Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251481