https://www.taxtmi.com/caselaws?id=350588 Input tax credit reversal on alleged post-invoice discounts depended on concrete evidence before the assessing authority, and the circular was read as requiring proof of excess credit or abnormal pricing on material available to the officer. A dealer also had to place supporting documents at assessment stage, so the objection to invocation of Section 19(20) was not accepted on the existing record. Because the dispute was fact-intensive and documentary proof had not been fully examined, the assessee was allowed to file evidence, treat the assessment orders as show cause notices, and obtain fresh assessment after personal hearing. en-us Tue, 31 Oct 2017 00:00:00 +0530 Thu, 09 Nov 2017 08:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350588 Input tax credit reversal on alleged post-invoice discounts depended on concrete evidence before the assessing authority, and the circular was read as requiring proof of excess credit or abnormal pricing on material available to the officer. A dealer also had to place supporting documents at assessment stage, so the objection to invocation of Section 19(20) was not accepted on the existing record. Because the dispute was fact-intensive and documentary proof had not been fully examined, the assessee was allowed to file evidence, treat the assessment orders as show cause notices, and obtain fresh assessment after personal hearing. Case-Laws VAT and Sales Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350588