https://www.taxtmi.com/caselaws?id=450443 Assessment orders under the Puducherry Value Added Tax Act were held invalid where no show cause notice was issued and no reasonable opportunity was afforded before reversing input tax credit and determining tax dues, contrary to the statutory mandate and natural justice. The Court also held that an alternate appellate remedy and delay did not bar writ jurisdiction under Article 226 in the presence of such procedural violation, particularly where the delay was satisfactorily explained. The impugned assessments were therefore quashed and remanded for fresh consideration after giving the dealer an opportunity to object. en-us Fri, 23 Feb 2024 00:00:00 +0530 Wed, 06 Mar 2024 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450443 Assessment orders under the Puducherry Value Added Tax Act were held invalid where no show cause notice was issued and no reasonable opportunity was afforded before reversing input tax credit and determining tax dues, contrary to the statutory mandate and natural justice. The Court also held that an alternate appellate remedy and delay did not bar writ jurisdiction under Article 226 in the presence of such procedural violation, particularly where the delay was satisfactorily explained. The impugned assessments were therefore quashed and remanded for fresh consideration after giving the dealer an opportunity to object. Case-Laws VAT and Sales Tax Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450443