https://www.taxtmi.com/caselaws?id=448650 Input tax credit reversal could not be sustained where the assessee had produced invoices, e-way bills and bank statements evidencing movement and payment, yet the assessment order proceeded as if no such documents were filed. An adverse finding that the assessee dealt in goods different from those of the supplier was also unsustainable because that basis had not been disclosed in the pre-assessment notice. The impugned order was quashed and the matter was remanded for fresh consideration, with liberty to the assessee to file additional documents and with a reasonable opportunity of hearing. en-us Fri, 19 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448650 Input tax credit reversal could not be sustained where the assessee had produced invoices, e-way bills and bank statements evidencing movement and payment, yet the assessment order proceeded as if no such documents were filed. An adverse finding that the assessee dealt in goods different from those of the supplier was also unsustainable because that basis had not been disclosed in the pre-assessment notice. The impugned order was quashed and the matter was remanded for fresh consideration, with liberty to the assessee to file additional documents and with a reasonable opportunity of hearing. Case-Laws GST Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448650