https://www.taxtmi.com/caselaws?id=332303 The High Court criticized the Assessing Officer's summary procedure in a dispute over Input Tax Credit for the assessment year 2012-13. The Court emphasized the importance of dialogue in assessments, noting the failure to grant a personal hearing and request original invoices. Referring to legal precedents, the Court highlighted the burden on the Department to pursue vendors for tax collection rather than denying credit to purchasing dealers. Despite subsequent legal amendments, the Court ruled in favor of the petitioner, quashing the assessment order and remanding for fresh consideration in compliance with the law. en-us Fri, 22 Jul 2016 00:00:00 +0530 Wed, 14 Sep 2016 14:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332303 The High Court criticized the Assessing Officer's summary procedure in a dispute over Input Tax Credit for the assessment year 2012-13. The Court emphasized the importance of dialogue in assessments, noting the failure to grant a personal hearing and request original invoices. Referring to legal precedents, the Court highlighted the burden on the Department to pursue vendors for tax collection rather than denying credit to purchasing dealers. Despite subsequent legal amendments, the Court ruled in favor of the petitioner, quashing the assessment order and remanding for fresh consideration in compliance with the law. Case-Laws VAT and Sales Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332303