https://www.taxtmi.com/caselaws?id=396308 Under the Tamil Nadu VAT regime, refund of input tax credit must be examined with the restrictions and conditions in Section 19, including the safeguards in Section 19(9), and not as an independent entitlement under Section 18(2). Any reversal of refund or input tax credit requires proper fact-finding and prior notice to the dealer on the circumstances relied upon. The document notes that ad hoc reversal of input tax credit is impermissible and that the assessing authority must issue a clear show cause notice, consider objections, and proceed only after granting a personal hearing. The impugned order was therefore set aside and the matter remitted for fresh decision. en-us Wed, 03 Jun 2020 00:00:00 +0530 Tue, 30 Jun 2020 11:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396308 Under the Tamil Nadu VAT regime, refund of input tax credit must be examined with the restrictions and conditions in Section 19, including the safeguards in Section 19(9), and not as an independent entitlement under Section 18(2). Any reversal of refund or input tax credit requires proper fact-finding and prior notice to the dealer on the circumstances relied upon. The document notes that ad hoc reversal of input tax credit is impermissible and that the assessing authority must issue a clear show cause notice, consider objections, and proceed only after granting a personal hearing. The impugned order was therefore set aside and the matter remitted for fresh decision. Case-Laws VAT and Sales Tax Wed, 03 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396308