https://www.taxtmi.com/caselaws?id=333728 Input tax credit cannot be reversed against a purchasing dealer merely because the selling dealer filed nil returns or allegedly made an incorrect revised return; that issue must be examined by the selling dealer's own assessing authority, and the purchasing dealer cannot be fixed with the seller's default. The assessment was also vitiated because no meaningful personal hearing was afforded after objections were filed, as the authority did not fix a specific hearing date before confirming reversal. The impugned assessment was set aside and the matter remitted for fresh adjudication after notice, objections, personal hearing, and verification from the relevant authority. en-us Thu, 15 Sep 2016 00:00:00 +0530 Sat, 22 Oct 2016 14:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333728 Input tax credit cannot be reversed against a purchasing dealer merely because the selling dealer filed nil returns or allegedly made an incorrect revised return; that issue must be examined by the selling dealer's own assessing authority, and the purchasing dealer cannot be fixed with the seller's default. The assessment was also vitiated because no meaningful personal hearing was afforded after objections were filed, as the authority did not fix a specific hearing date before confirming reversal. The impugned assessment was set aside and the matter remitted for fresh adjudication after notice, objections, personal hearing, and verification from the relevant authority. Case-Laws VAT and Sales Tax Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333728