https://www.taxtmi.com/caselaws?id=750975 Transitional input tax credit under the GST carry-forward scheme could not be sustained where the assessment was made without considering the supporting materials produced by the assessee. The Madras HC noted that the documents relied upon had not been placed before the Assessing Officer at the time of the impugned order, and that the relevant materials were therefore not examined. On that basis, the assessment disallowing carry forward of VAT and entry tax credit was set aside, and the matter was remanded for fresh consideration on merits after giving the assessee an opportunity to produce the materials and be heard. en-us Thu, 21 Mar 2024 00:00:00 +0530 Wed, 30 Apr 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750975 Transitional input tax credit under the GST carry-forward scheme could not be sustained where the assessment was made without considering the supporting materials produced by the assessee. The Madras HC noted that the documents relied upon had not been placed before the Assessing Officer at the time of the impugned order, and that the relevant materials were therefore not examined. On that basis, the assessment disallowing carry forward of VAT and entry tax credit was set aside, and the matter was remanded for fresh consideration on merits after giving the assessee an opportunity to produce the materials and be heard. Case-Laws GST Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750975