https://www.taxtmi.com/caselaws?id=365056 The court set aside the order under the TNVAT Act for Input Tax Credit reversals due to the failure to produce original invoices during a surprise inspection. Emphasizing the importance of a personal hearing and verifying defects with material documents, the court found the order unjustified and unsustainable. The matter was remanded for fresh consideration, with the petitioner instructed to produce the original invoices promptly. The respondent was directed to provide a fair opportunity for a personal hearing, independent of the Enforcement Wing officials' report. The writ petition was allowed without costs, and the related miscellaneous petition was closed. en-us Thu, 26 Jul 2018 00:00:00 +0530 Fri, 10 Aug 2018 08:04:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365056 The court set aside the order under the TNVAT Act for Input Tax Credit reversals due to the failure to produce original invoices during a surprise inspection. Emphasizing the importance of a personal hearing and verifying defects with material documents, the court found the order unjustified and unsustainable. The matter was remanded for fresh consideration, with the petitioner instructed to produce the original invoices promptly. The respondent was directed to provide a fair opportunity for a personal hearing, independent of the Enforcement Wing officials' report. The writ petition was allowed without costs, and the related miscellaneous petition was closed. Case-Laws VAT and Sales Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365056