https://www.taxtmi.com/caselaws?id=396802 A reassessment under the Gujarat VAT Act denying input tax credit was challenged on the ground that the assessee was not supplied the foundational material, including the dealer's cancellation order, on which the denial was based. The High Court held that the availability of an appellate remedy does not bar writ jurisdiction where the impugned action is vitiated by breach of natural justice. Because the authority proceeded without disclosing the relevant material and without independently examining the assessee's supporting documents, the assessment could not be sustained. The writ was entertained, the assessment order was quashed, and the matter was remanded for fresh adjudication after supplying the material and granting a fair opportunity. en-us Fri, 03 Jul 2020 00:00:00 +0530 Mon, 01 Mar 2021 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396802 A reassessment under the Gujarat VAT Act denying input tax credit was challenged on the ground that the assessee was not supplied the foundational material, including the dealer's cancellation order, on which the denial was based. The High Court held that the availability of an appellate remedy does not bar writ jurisdiction where the impugned action is vitiated by breach of natural justice. Because the authority proceeded without disclosing the relevant material and without independently examining the assessee's supporting documents, the assessment could not be sustained. The writ was entertained, the assessment order was quashed, and the matter was remanded for fresh adjudication after supplying the material and granting a fair opportunity. Case-Laws VAT and Sales Tax Fri, 03 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396802