https://www.taxtmi.com/caselaws?id=299641 Pre-revision notices proposing reversal of input tax credit under the Tamil Nadu Value Added Tax Act were issued on the basis of an inspection statement and could serve as a foundation for proceedings, but they lacked the particulars needed for an effective reply. The Madras High Court noted that writ interference at the show-cause stage should be restrained, yet required the assessing authority to supply the missing details before continuing. The authority was to issue a supplemental notice, consider the assessee's objections with reference to the governing circular and the statutory provisions, and then proceed in accordance with law. en-us Thu, 04 Mar 2021 00:00:00 +0530 Fri, 24 Dec 2021 08:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299641 Pre-revision notices proposing reversal of input tax credit under the Tamil Nadu Value Added Tax Act were issued on the basis of an inspection statement and could serve as a foundation for proceedings, but they lacked the particulars needed for an effective reply. The Madras High Court noted that writ interference at the show-cause stage should be restrained, yet required the assessing authority to supply the missing details before continuing. The authority was to issue a supplemental notice, consider the assessee's objections with reference to the governing circular and the statutory provisions, and then proceed in accordance with law. Case-Laws VAT and Sales Tax Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299641