https://www.taxtmi.com/caselaws?id=436570 An assessment order that ignores relevant supporting material and fails to engage with the assessee's reply is liable to be treated as non-speaking and arbitrary. On sales returns, the assessee had produced credit notes and other supporting documents, but the authority merely rejected the claim for want of evidence without considering the record; the disallowance was therefore set aside. On input tax credit, the assessee had furnished purchase details and addressed the Section 19(13) objection, yet the order did not deal with the substance of the defence; the reversal of credit and consequential penalty were also set aside. en-us Mon, 13 Mar 2023 00:00:00 +0530 Sat, 15 Apr 2023 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436570 An assessment order that ignores relevant supporting material and fails to engage with the assessee's reply is liable to be treated as non-speaking and arbitrary. On sales returns, the assessee had produced credit notes and other supporting documents, but the authority merely rejected the claim for want of evidence without considering the record; the disallowance was therefore set aside. On input tax credit, the assessee had furnished purchase details and addressed the Section 19(13) objection, yet the order did not deal with the substance of the defence; the reversal of credit and consequential penalty were also set aside. Case-Laws VAT and Sales Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436570