https://www.taxtmi.com/caselaws?id=348603 Cryptic rejection of objections on adjustment and preference of input tax credit set-off was held unsustainable because the assessment orders did not deal with the assessee's reply and no statutory procedure governed the set-off method adopted. The assessment was therefore set aside on that limited issue and remitted for fresh consideration. On refund of reversed input tax credit, the assessee was allowed to raise a written claim in the reassessment, and the assessing authority was directed to consider it in accordance with law. The Court also noted that an unnumbered appeal against the earlier decision relied on by the assessee did not suspend that decision. en-us Tue, 12 Sep 2017 00:00:00 +0530 Wed, 28 Mar 2018 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348603 Cryptic rejection of objections on adjustment and preference of input tax credit set-off was held unsustainable because the assessment orders did not deal with the assessee's reply and no statutory procedure governed the set-off method adopted. The assessment was therefore set aside on that limited issue and remitted for fresh consideration. On refund of reversed input tax credit, the assessee was allowed to raise a written claim in the reassessment, and the assessing authority was directed to consider it in accordance with law. The Court also noted that an unnumbered appeal against the earlier decision relied on by the assessee did not suspend that decision. Case-Laws VAT and Sales Tax Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348603