https://www.taxtmi.com/caselaws?id=332303 Input Tax Credit cannot be denied mechanically where the assessee was not given a meaningful personal hearing and the supporting invoices, dealer particulars, books of account and other records were not properly verified. The assessment process under the Tamil Nadu VAT regime must follow fair procedure, with notice, dialogue and examination of the original materials before adverse action is taken. On this reasoning, the denial of ITC and the consequential penalty were set aside and the matter was remitted for fresh assessment after affording an effective opportunity. 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 Input Tax Credit cannot be denied mechanically where the assessee was not given a meaningful personal hearing and the supporting invoices, dealer particulars, books of account and other records were not properly verified. The assessment process under the Tamil Nadu VAT regime must follow fair procedure, with notice, dialogue and examination of the original materials before adverse action is taken. On this reasoning, the denial of ITC and the consequential penalty were set aside and the matter was remitted for fresh assessment after affording an effective opportunity. Case-Laws VAT and Sales Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332303