https://www.taxtmi.com/caselaws?id=330282 Input tax credit reversal cannot be sustained where the assessment is completed on grounds not disclosed in the pre-revision notice and without seeking the further particulars later relied on. The dealer had filed objections and supporting documents, but the authority reversed credit for alleged absence of bank statements, commodity details and other particulars not put to the dealer in advance. The HC held that, if the existing material was found insufficient, the authority should have called for clarification before finalising the assessment. Proceeding on a different footing denied a fair opportunity and breached natural justice, so the assessment orders were quashed and the matters remanded. en-us Fri, 01 Jul 2016 00:00:00 +0530 Fri, 22 Jul 2016 13:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330282 Input tax credit reversal cannot be sustained where the assessment is completed on grounds not disclosed in the pre-revision notice and without seeking the further particulars later relied on. The dealer had filed objections and supporting documents, but the authority reversed credit for alleged absence of bank statements, commodity details and other particulars not put to the dealer in advance. The HC held that, if the existing material was found insufficient, the authority should have called for clarification before finalising the assessment. Proceeding on a different footing denied a fair opportunity and breached natural justice, so the assessment orders were quashed and the matters remanded. Case-Laws VAT and Sales Tax Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330282