https://www.taxtmi.com/caselaws?id=417599 Input tax credit availed beyond the permissible period under Section 19(11) of the Tamil Nadu Value Added Tax Act, 2006 was held liable to recovery, and the tax demand was sustained on merits. The penalty imposed under Section 27(4) could not stand because the assessee's representation dated 29.08.2013 was not considered and the order was not passed in compliance with natural justice. The penalty portion was therefore quashed and remitted for fresh consideration through a speaking order, while the demand itself remained affirmed. en-us Thu, 16 Dec 2021 00:00:00 +0530 Fri, 28 Jan 2022 09:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417599 Input tax credit availed beyond the permissible period under Section 19(11) of the Tamil Nadu Value Added Tax Act, 2006 was held liable to recovery, and the tax demand was sustained on merits. The penalty imposed under Section 27(4) could not stand because the assessee's representation dated 29.08.2013 was not considered and the order was not passed in compliance with natural justice. The penalty portion was therefore quashed and remitted for fresh consideration through a speaking order, while the demand itself remained affirmed. Case-Laws VAT and Sales Tax Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417599