https://www.taxtmi.com/caselaws?id=258936 Non-consideration of material documents and evidence rendered the denial of input tax credit unsustainable where the appellate authority and Tribunal proceeded on the mistaken assumption that no such material had been produced. The High Court treated that omission as an error apparent on the face of the record and a failure to apply mind to the factual basis of the tax-credit claim. The impugned appellate orders were set aside, and the matter was remanded to the First Appellate Authority for fresh consideration in accordance with law. en-us Wed, 05 Nov 2014 00:00:00 +0530 Fri, 24 Apr 2015 05:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258936 Non-consideration of material documents and evidence rendered the denial of input tax credit unsustainable where the appellate authority and Tribunal proceeded on the mistaken assumption that no such material had been produced. The High Court treated that omission as an error apparent on the face of the record and a failure to apply mind to the factual basis of the tax-credit claim. The impugned appellate orders were set aside, and the matter was remanded to the First Appellate Authority for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Wed, 05 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258936