https://www.taxtmi.com/caselaws?id=251481 The Court set aside the impugned orders for assessment years 2011-12, 2012-13, and 2013-14 under the TNVAT Act, as the respondent failed to provide a reasonable opportunity of being heard to the petitioner before reversing the Input Tax Credit. The matter was remitted back to the respondent for fresh adjudication with directions to provide a personal hearing to the petitioner within three weeks. The Court emphasized the importance of adhering to procedural requirements, partially allowing the writ petitions. 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 The Court set aside the impugned orders for assessment years 2011-12, 2012-13, and 2013-14 under the TNVAT Act, as the respondent failed to provide a reasonable opportunity of being heard to the petitioner before reversing the Input Tax Credit. The matter was remitted back to the respondent for fresh adjudication with directions to provide a personal hearing to the petitioner within three weeks. The Court emphasized the importance of adhering to procedural requirements, partially allowing the writ petitions. Case-Laws VAT and Sales Tax Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251481