https://www.taxtmi.com/caselaws?id=422295 An assessment reversing input tax credit under the Tamil Nadu Value Added Tax Act, 2006 was set aside because the assessing authority treated the matter as if no reply had been filed, without showing whether the assessee's earlier response to the show cause notice had been considered. As consideration of the reply was material to the fairness of the assessment, the order could not stand. The matter was remitted for fresh consideration after giving the assessee an opportunity to place its defence and be heard. en-us Mon, 07 Mar 2022 00:00:00 +0530 Fri, 13 May 2022 07:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422295 An assessment reversing input tax credit under the Tamil Nadu Value Added Tax Act, 2006 was set aside because the assessing authority treated the matter as if no reply had been filed, without showing whether the assessee's earlier response to the show cause notice had been considered. As consideration of the reply was material to the fairness of the assessment, the order could not stand. The matter was remitted for fresh consideration after giving the assessee an opportunity to place its defence and be heard. Case-Laws VAT and Sales Tax Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422295