https://www.taxtmi.com/caselaws?id=255391 The court found in favor of the petitioner, allowing the writ petition to proceed despite objections on maintainability. The court rejected the reversal of Input Tax Credit (ITC) based on the respondent's allegations of discrepancies in tax returns. It criticized the lack of procedural fairness and application of mind by the assessing authority. Referring to legal principles, the court emphasized that ITC claims cannot be denied if requirements are met, placing liability on the selling dealer. The impugned assessment order was set aside, and the writ petition was allowed with no costs. en-us Thu, 06 Nov 2014 00:00:00 +0530 Fri, 04 Mar 2016 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255391 The court found in favor of the petitioner, allowing the writ petition to proceed despite objections on maintainability. The court rejected the reversal of Input Tax Credit (ITC) based on the respondent's allegations of discrepancies in tax returns. It criticized the lack of procedural fairness and application of mind by the assessing authority. Referring to legal principles, the court emphasized that ITC claims cannot be denied if requirements are met, placing liability on the selling dealer. The impugned assessment order was set aside, and the writ petition was allowed with no costs. Case-Laws VAT and Sales Tax Thu, 06 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255391