https://www.taxtmi.com/caselaws?id=758575 Denial of an effective opportunity in tax adjudication justified interference where the taxpayer sought to explain that input tax credit had been availed net of credit notes issued by the supplier. The Madras HC set aside the impugned order and remitted the matter for fresh adjudication after a reply to the show cause notice, a reasonable opportunity and personal hearing. The relief was made conditional on the petitioner remitting 10% of the disputed tax demand. The ruling reflects that a fair hearing defect can vitiate the assessment order, while conditional remand may be used to balance procedural fairness with revenue protection. en-us Tue, 30 Apr 2024 00:00:00 +0530 Sat, 10 May 2025 23:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758575 Denial of an effective opportunity in tax adjudication justified interference where the taxpayer sought to explain that input tax credit had been availed net of credit notes issued by the supplier. The Madras HC set aside the impugned order and remitted the matter for fresh adjudication after a reply to the show cause notice, a reasonable opportunity and personal hearing. The relief was made conditional on the petitioner remitting 10% of the disputed tax demand. The ruling reflects that a fair hearing defect can vitiate the assessment order, while conditional remand may be used to balance procedural fairness with revenue protection. Case-Laws GST Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758575