https://www.taxtmi.com/caselaws?id=365054 Assessment orders demanding reversal of input tax credit and penalty were set aside because they were passed without affording a personal hearing and without properly considering the assessee's objections or calling for the books of account. The court treated this as a procedural defect contrary to fair hearing requirements, particularly where the treatment of excess input tax credit under the Tamil Nadu VAT framework and the transition to GST required proper examination. The matter was remitted for fresh assessment after hearing the assessee and considering the materials in accordance with law. en-us Mon, 16 Apr 2018 00:00:00 +0530 Sat, 15 Sep 2018 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365054 Assessment orders demanding reversal of input tax credit and penalty were set aside because they were passed without affording a personal hearing and without properly considering the assessee's objections or calling for the books of account. The court treated this as a procedural defect contrary to fair hearing requirements, particularly where the treatment of excess input tax credit under the Tamil Nadu VAT framework and the transition to GST required proper examination. The matter was remitted for fresh assessment after hearing the assessee and considering the materials in accordance with law. Case-Laws VAT and Sales Tax Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365054