https://www.taxtmi.com/article/detailed?id=14681 Personal hearing is required before passing an order assessing ineligible Input Tax Credit. The Delhi High Court quashed the demand order against Exide Industries Limited for failing to afford an effective personal hearing despite the assessee's attempts to seek opportunities, finding a breach of natural justice. The matter was remitted for fresh adjudication, the assessee was ordered to bear costs for its communication lapses, and a minimum five working days' notice was directed for the fresh hearing with no adjournments permitted. en-us Mon, 23 Jun 2025 08:43:40 +0530 Mon, 23 Jun 2025 08:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14681 Personal hearing is required before passing an order assessing ineligible Input Tax Credit. The Delhi High Court quashed the demand order against Exide Industries Limited for failing to afford an effective personal hearing despite the assessee's attempts to seek opportunities, finding a breach of natural justice. The matter was remitted for fresh adjudication, the assessee was ordered to bear costs for its communication lapses, and a minimum five working days' notice was directed for the fresh hearing with no adjournments permitted. Articles Goods and Services Tax - GST Mon, 23 Jun 2025 08:43:40 +0530 https://www.taxtmi.com/article/detailed?id=14681