https://www.taxtmi.com/caselaws?id=427587 An ex parte reassessment order under the U.P. Value Added Tax Act, 2008 was unsustainable where the assessee was denied an effective opportunity to reply, and the authority failed to deal with the objections already raised before the sanctioning authority. The High Court found no independent reasoning on the disputed input tax credit claim and held that the order merely repeated the reopening material without a reasoned adjudication. The order was set aside for breach of natural justice and want of reasons, and the matter was remanded for fresh consideration after affording a hearing. en-us Mon, 05 Sep 2022 00:00:00 +0530 Mon, 12 Sep 2022 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427587 An ex parte reassessment order under the U.P. Value Added Tax Act, 2008 was unsustainable where the assessee was denied an effective opportunity to reply, and the authority failed to deal with the objections already raised before the sanctioning authority. The High Court found no independent reasoning on the disputed input tax credit claim and held that the order merely repeated the reopening material without a reasoned adjudication. The order was set aside for breach of natural justice and want of reasons, and the matter was remanded for fresh consideration after affording a hearing. Case-Laws VAT and Sales Tax Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427587