https://www.taxtmi.com/caselaws?id=426249 An adverse input tax credit disallowance based on Investigation Branch findings could not stand where those findings were not disclosed to the assessee, no meaningful opportunity was given to respond, and the assessment order did not record adequate reasons. The Court held that reliance on undisclosed material and an inadequate hearing breached the principles of natural justice. The impugned assessment was quashed and set aside, and the matter was remanded for fresh consideration after supplying the investigative material, permitting a reply, and granting a personal hearing. en-us Tue, 26 Jul 2022 00:00:00 +0530 Wed, 10 Aug 2022 20:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426249 An adverse input tax credit disallowance based on Investigation Branch findings could not stand where those findings were not disclosed to the assessee, no meaningful opportunity was given to respond, and the assessment order did not record adequate reasons. The Court held that reliance on undisclosed material and an inadequate hearing breached the principles of natural justice. The impugned assessment was quashed and set aside, and the matter was remanded for fresh consideration after supplying the investigative material, permitting a reply, and granting a personal hearing. Case-Laws VAT and Sales Tax Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426249