https://www.taxtmi.com/caselaws?id=265502 An ex parte assessment disallowing input tax credit and imposing tax, penalty and interest was set aside because proper service of notice and a fair opportunity of hearing were not established. The assessee disputed service, denied that the person treated as its accountant had authority to represent it, and stated that invoices and supporting records were available for production. As the dispute required factual verification and documentary examination, the assessment could not stand without allowing the assessee to present its case. The matter was remanded for fresh assessment after granting an opportunity of hearing in accordance with law. en-us Fri, 04 Sep 2015 00:00:00 +0530 Sat, 03 Oct 2015 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265502 An ex parte assessment disallowing input tax credit and imposing tax, penalty and interest was set aside because proper service of notice and a fair opportunity of hearing were not established. The assessee disputed service, denied that the person treated as its accountant had authority to represent it, and stated that invoices and supporting records were available for production. As the dispute required factual verification and documentary examination, the assessment could not stand without allowing the assessee to present its case. The matter was remanded for fresh assessment after granting an opportunity of hearing in accordance with law. Case-Laws VAT and Sales Tax Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265502