https://www.taxtmi.com/caselaws?id=345356 Input tax credit on capital goods under the Tamil Nadu Value Added Tax Act depends on proof that the goods satisfy the statutory definition of capital goods and the relevant rules. Where the assessee does not file objections to the show-cause notice or avail the personal hearing, the dispute remains factual and unproven before the assessing authority, so a natural justice challenge may fail. The material also notes that a further opportunity may still be granted on a conditional basis, allowing the assessee to place supporting documents before the authority for fresh consideration. en-us Tue, 04 Jul 2017 00:00:00 +0530 Sat, 15 Jul 2017 15:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345356 Input tax credit on capital goods under the Tamil Nadu Value Added Tax Act depends on proof that the goods satisfy the statutory definition of capital goods and the relevant rules. Where the assessee does not file objections to the show-cause notice or avail the personal hearing, the dispute remains factual and unproven before the assessing authority, so a natural justice challenge may fail. The material also notes that a further opportunity may still be granted on a conditional basis, allowing the assessee to place supporting documents before the authority for fresh consideration. Case-Laws VAT and Sales Tax Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345356