https://www.taxtmi.com/caselaws?id=330280 Reversal of input tax credit under the Tamil Nadu Value Added Tax Act was held procedurally defective where the assessee had sought invoice details, seller names, dates and sale values to answer the proposal, but the assessment order confirmed reversal without supplying those particulars or giving reasons. The defect was treated as a breach of natural justice because it denied a meaningful opportunity to object. The matter was therefore remitted for fresh consideration with the requisite particulars, objection opportunity and personal hearing, while the remaining disputed factual issues were left to be pursued under the statutory remedies. en-us Mon, 27 Jun 2016 00:00:00 +0530 Fri, 22 Jul 2016 13:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330280 Reversal of input tax credit under the Tamil Nadu Value Added Tax Act was held procedurally defective where the assessee had sought invoice details, seller names, dates and sale values to answer the proposal, but the assessment order confirmed reversal without supplying those particulars or giving reasons. The defect was treated as a breach of natural justice because it denied a meaningful opportunity to object. The matter was therefore remitted for fresh consideration with the requisite particulars, objection opportunity and personal hearing, while the remaining disputed factual issues were left to be pursued under the statutory remedies. Case-Laws VAT and Sales Tax Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330280