https://www.taxtmi.com/caselaws?id=775895 An ex parte tax assessment that disallowed input tax credit and imposed purchase tax was found suitable for partial interference and remand because the assessee had not been given a meaningful opportunity to produce books of account, documents, and explanations. The Court directed fresh consideration by the assessing officer after personal hearing, with written submissions and supporting records taken into account, and held that the assessee could contest the purchase tax levy under Section 17 in the remanded proceedings. The already-allowed input tax credit was left undisturbed, while coercive recovery was restrained pending fresh adjudication. en-us Mon, 28 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775895 An ex parte tax assessment that disallowed input tax credit and imposed purchase tax was found suitable for partial interference and remand because the assessee had not been given a meaningful opportunity to produce books of account, documents, and explanations. The Court directed fresh consideration by the assessing officer after personal hearing, with written submissions and supporting records taken into account, and held that the assessee could contest the purchase tax levy under Section 17 in the remanded proceedings. The already-allowed input tax credit was left undisturbed, while coercive recovery was restrained pending fresh adjudication. Case-Laws VAT / Sales Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775895