https://www.taxtmi.com/caselaws?id=448618 Assessment orders rejecting input tax credit were set aside because the assessing authority did not properly examine the invoices, declaration letters, bank statements and other material filed to prove the genuineness of purchases. Broad observations about non-submission of documents, without a reasoned evaluation of the evidence or an explanation why it was insufficient, were treated as inadequate. The matter was remanded for fresh consideration after allowing production of supporting documents, including original tax invoices, and after giving a reasonable opportunity of hearing. en-us Thu, 18 Jan 2024 00:00:00 +0530 Mon, 22 Dec 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448618 Assessment orders rejecting input tax credit were set aside because the assessing authority did not properly examine the invoices, declaration letters, bank statements and other material filed to prove the genuineness of purchases. Broad observations about non-submission of documents, without a reasoned evaluation of the evidence or an explanation why it was insufficient, were treated as inadequate. The matter was remanded for fresh consideration after allowing production of supporting documents, including original tax invoices, and after giving a reasonable opportunity of hearing. Case-Laws VAT / Sales Tax Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448618