https://www.taxtmi.com/caselaws?id=420750 Denial of transitional input tax credit was found unsustainable where the final order was passed without granting a hearing, despite prior notice and a reply, because this breached natural justice. The claim for transfer of unutilised credit to a new registration after reconstitution of the firm was required to be reconsidered on verification of records and compliance with the applicable Tamil Nadu VAT provisions and Rules governing takeover or transfer of business. The matter was therefore set aside for a fresh speaking order on eligibility to transition the credit, with the authority to decide after examining the supporting documents. en-us Fri, 01 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420750 Denial of transitional input tax credit was found unsustainable where the final order was passed without granting a hearing, despite prior notice and a reply, because this breached natural justice. The claim for transfer of unutilised credit to a new registration after reconstitution of the firm was required to be reconsidered on verification of records and compliance with the applicable Tamil Nadu VAT provisions and Rules governing takeover or transfer of business. The matter was therefore set aside for a fresh speaking order on eligibility to transition the credit, with the authority to decide after examining the supporting documents. Case-Laws GST Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420750