https://www.taxtmi.com/caselaws?id=335919 Assessment reversing input tax credit was vitiated because it was made before the time granted for objections in the show-cause notice expired and relied on grounds not disclosed in that notice. The HC held that such action breached natural justice, as the taxpayer was denied a proper opportunity to respond. It also found that the C-Forms produced by the taxpayer should have been accepted and verified before any final adverse decision was taken. The impugned assessment order was set aside, and fresh action would require a specific notice and effective hearing. en-us Thu, 24 Nov 2016 00:00:00 +0530 Tue, 13 Dec 2016 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335919 Assessment reversing input tax credit was vitiated because it was made before the time granted for objections in the show-cause notice expired and relied on grounds not disclosed in that notice. The HC held that such action breached natural justice, as the taxpayer was denied a proper opportunity to respond. It also found that the C-Forms produced by the taxpayer should have been accepted and verified before any final adverse decision was taken. The impugned assessment order was set aside, and fresh action would require a specific notice and effective hearing. Case-Laws VAT and Sales Tax Thu, 24 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335919