The petitioner challenged the order imposing tax liability and ...

Fabric manufacturer wins tax case over CENVAT credit denial due to lack of proper hearing.

Case Laws GST

November 26, 2024

The petitioner challenged the order imposing tax liability and penalty for wrongful availment of CENVAT credit, alleging violation of principles of natural justice and non-consideration of explanations. The HC quashed the order, observing non-application of mind by authorities, non-production of relied-upon documents to petitioner, and failure to examine petitioner's explanations supported by expert opinions regarding use of raw materials in manufacturing process. The HC directed authorities to examine fabrics, provide report copy to petitioner, grant fair hearing opportunity, and pass reasoned order, upholding principles of audi alteram partem and concluding severe prejudice caused to petitioner due to lack of proper hearing.

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The petitioner challenged the order imposing tax liability and ...

Fabric manufacturer wins tax case over CENVAT credit denial due to lack of proper hearing.

Case Laws GST

November 26, 2024

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