https://www.taxtmi.com/caselaws?id=426251 Disallowance of input tax credit could not be sustained where adverse material from the investigation branch was not supplied and the taxpayer was not given an effective opportunity to reply or be heard. The assessment order merely referred to undisclosed findings, without showing that they were furnished or put to the taxpayer for response, which breached the principles of natural justice. The assessment was set aside and the matter remanded for fresh adjudication by a different officer after supply of the relevant material, opportunity of reply, personal hearing, and a reasoned order. en-us Fri, 05 Aug 2022 00:00:00 +0530 Fri, 12 Aug 2022 08:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426251 Disallowance of input tax credit could not be sustained where adverse material from the investigation branch was not supplied and the taxpayer was not given an effective opportunity to reply or be heard. The assessment order merely referred to undisclosed findings, without showing that they were furnished or put to the taxpayer for response, which breached the principles of natural justice. The assessment was set aside and the matter remanded for fresh adjudication by a different officer after supply of the relevant material, opportunity of reply, personal hearing, and a reasoned order. Case-Laws VAT and Sales Tax Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426251