https://www.taxtmi.com/caselaws?id=200124 The pre-revision notice and assessment order reversing input tax credit were found unsustainable because the authority failed to apply its mind, denied an effective opportunity to object, and did not conduct a proper enquiry. The assessment was completed on the same day the objections were filed, without dealing with the taxpayer's explanations or supporting documents. The materials relied on against the taxpayer were not furnished, and no verification was made with the concerned dealers or their assessing authorities before treating the purchases as bogus. The notice and order were therefore quashed, while leaving the authority free to commence fresh proceedings in accordance with law. en-us Thu, 14 Jul 2016 00:00:00 +0530 Wed, 21 Mar 2018 17:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200124 The pre-revision notice and assessment order reversing input tax credit were found unsustainable because the authority failed to apply its mind, denied an effective opportunity to object, and did not conduct a proper enquiry. The assessment was completed on the same day the objections were filed, without dealing with the taxpayer's explanations or supporting documents. The materials relied on against the taxpayer were not furnished, and no verification was made with the concerned dealers or their assessing authorities before treating the purchases as bogus. The notice and order were therefore quashed, while leaving the authority free to commence fresh proceedings in accordance with law. Case-Laws VAT and Sales Tax Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200124