https://www.taxtmi.com/caselaws?id=759603 A tax demand based on an alleged mismatch in input tax credit was interfered with because the assessee had not been given an effective opportunity to place its reply and supporting material before the authority. The HC noted that the matter had been handled through a consultant who did not attend the hearing, and that a meaningful hearing was necessary before fastening liability. The assessment order was therefore set aside and the matter remanded for fresh adjudication, subject to compliance with the stipulated pre-deposit condition and after granting opportunity of reply and personal hearing. en-us Thu, 19 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 22:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759603 A tax demand based on an alleged mismatch in input tax credit was interfered with because the assessee had not been given an effective opportunity to place its reply and supporting material before the authority. The HC noted that the matter had been handled through a consultant who did not attend the hearing, and that a meaningful hearing was necessary before fastening liability. The assessment order was therefore set aside and the matter remanded for fresh adjudication, subject to compliance with the stipulated pre-deposit condition and after granting opportunity of reply and personal hearing. Case-Laws GST Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759603