https://www.taxtmi.com/caselaws?id=269069 Denial of input tax credit cannot be sustained where the assessee was not granted a personal hearing and the purchase bills and other supporting materials were not considered. The court noted that the impugned assessment orders gave no reference to the documents produced in support of the claim, and that credit should not be refused merely because of lapses attributable to sellers when the buyer had complied with the requirements for claiming the benefit. The orders were set aside and the matters were remitted for fresh consideration after giving the petitioner an opportunity to file objections and supporting documents. en-us Thu, 05 Nov 2015 00:00:00 +0530 Fri, 27 Nov 2015 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269069 Denial of input tax credit cannot be sustained where the assessee was not granted a personal hearing and the purchase bills and other supporting materials were not considered. The court noted that the impugned assessment orders gave no reference to the documents produced in support of the claim, and that credit should not be refused merely because of lapses attributable to sellers when the buyer had complied with the requirements for claiming the benefit. The orders were set aside and the matters were remitted for fresh consideration after giving the petitioner an opportunity to file objections and supporting documents. Case-Laws VAT and Sales Tax Thu, 05 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269069