https://www.taxtmi.com/caselaws?id=355569 Reversal of input tax credit was unsustainable because the assessment order relied on statutory provisions not proposed in the show-cause notice. The notices proceeded only on alleged non-production of C Forms, and once those forms were produced the concessional rate issue stood accepted. The assessing authority then introduced a different basis under Sections 19(2)(v) and 19(5)(a) of the Tamil Nadu Value Added Tax Act, 2006 without prior notice. That departure denied the dealer a fair opportunity to meet the case against it and violated natural justice, so the writ appeals failed. en-us Thu, 25 Jan 2018 00:00:00 +0530 Fri, 16 Feb 2018 07:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355569 Reversal of input tax credit was unsustainable because the assessment order relied on statutory provisions not proposed in the show-cause notice. The notices proceeded only on alleged non-production of C Forms, and once those forms were produced the concessional rate issue stood accepted. The assessing authority then introduced a different basis under Sections 19(2)(v) and 19(5)(a) of the Tamil Nadu Value Added Tax Act, 2006 without prior notice. That departure denied the dealer a fair opportunity to meet the case against it and violated natural justice, so the writ appeals failed. Case-Laws VAT and Sales Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355569