https://www.taxtmi.com/caselaws?id=345203 An order reversing input tax credit under the Tamil Nadu VAT Act was procedurally defective where earlier notices and detailed objections were ignored and no effective personal hearing was granted. The commentary notes that failure to refer to the prior proceedings, to consider the dealer's objections, and to afford the promised hearing was inconsistent with statutory procedure and the principles of natural justice, particularly after a change in authority. It states that the matter was remanded for fresh consideration after comprehensive notice, receipt of objections, a personal hearing, and a reasoned order on merits. en-us Tue, 04 Jul 2017 00:00:00 +0530 Wed, 12 Jul 2017 07:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345203 An order reversing input tax credit under the Tamil Nadu VAT Act was procedurally defective where earlier notices and detailed objections were ignored and no effective personal hearing was granted. The commentary notes that failure to refer to the prior proceedings, to consider the dealer's objections, and to afford the promised hearing was inconsistent with statutory procedure and the principles of natural justice, particularly after a change in authority. It states that the matter was remanded for fresh consideration after comprehensive notice, receipt of objections, a personal hearing, and a reasoned order on merits. Case-Laws VAT and Sales Tax Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345203