https://www.taxtmi.com/caselaws?id=199051 Reversal of input tax credit under the Tamil Nadu VAT Act could not be sustained where the pre-revisional notice proposed only revision of turnover for non-production of C Forms. The dealer produced the C Forms, the assessing authority accepted them and applied the concessional tax rate, but the assessment order still directed credit reversal on a ground not put to the dealer in notice. A demand that travels beyond the notice is invalid because the assessee must have an opportunity to meet the specific basis of the proposed action. The credit reversal was quashed, while the assessment was otherwise sustained. en-us Thu, 22 Sep 2016 00:00:00 +0530 Mon, 19 Feb 2018 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199051 Reversal of input tax credit under the Tamil Nadu VAT Act could not be sustained where the pre-revisional notice proposed only revision of turnover for non-production of C Forms. The dealer produced the C Forms, the assessing authority accepted them and applied the concessional tax rate, but the assessment order still directed credit reversal on a ground not put to the dealer in notice. A demand that travels beyond the notice is invalid because the assessee must have an opportunity to meet the specific basis of the proposed action. The credit reversal was quashed, while the assessment was otherwise sustained. Case-Laws VAT and Sales Tax Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199051