https://www.taxtmi.com/caselaws?id=397589 A writ petition challenging disallowance of input tax credit and penalty under the Gujarat Value Added Tax Act was maintained despite an alternative appellate remedy because the assessee alleged breach of natural justice. The Court noted non-supply of material documents, including orders cancelling vendors' registrations, and procedural lapses in the hearing. It held that the assessee had to receive the relevant documents and a fair opportunity to explain the genuineness of the transactions before the credit claim could be finally rejected. The impugned assessment order and demand notice were quashed, and the matter was remitted for fresh consideration. en-us Tue, 18 Aug 2020 00:00:00 +0530 Tue, 05 Nov 2024 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397589 A writ petition challenging disallowance of input tax credit and penalty under the Gujarat Value Added Tax Act was maintained despite an alternative appellate remedy because the assessee alleged breach of natural justice. The Court noted non-supply of material documents, including orders cancelling vendors' registrations, and procedural lapses in the hearing. It held that the assessee had to receive the relevant documents and a fair opportunity to explain the genuineness of the transactions before the credit claim could be finally rejected. The impugned assessment order and demand notice were quashed, and the matter was remitted for fresh consideration. Case-Laws VAT / Sales Tax Tue, 18 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397589