https://www.taxtmi.com/caselaws?id=756877 Assessment and appellate orders rejecting input tax credit under Section 73 were procedurally unsustainable where the notice did not fix a personal hearing date or disclose reasons, the assessing authority passed an unreasoned order, and the appellate authority relied on new factual material without giving rebuttal opportunity. The text underscores that fair hearing and a reasoned, speaking decision are mandatory before adverse tax action is sustained. The impugned orders were quashed and the matter was remanded for fresh consideration after hearing all stakeholders. en-us Wed, 07 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 23:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756877 Assessment and appellate orders rejecting input tax credit under Section 73 were procedurally unsustainable where the notice did not fix a personal hearing date or disclose reasons, the assessing authority passed an unreasoned order, and the appellate authority relied on new factual material without giving rebuttal opportunity. The text underscores that fair hearing and a reasoned, speaking decision are mandatory before adverse tax action is sustained. The impugned orders were quashed and the matter was remanded for fresh consideration after hearing all stakeholders. Case-Laws GST Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756877