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2022 (3) TMI 1473 - GUJARAT HIGH COURTBlocking of input tax credit - Principles of natural justice - HELD THAT:- If any liability is to be fixed with respect to payment of tax, it has to first start with issuance of a show cause notice under Section 73 or Section 74 of the Act as the case may be. Thereafter, full fledged assessment proceedings are to be undertaken wherein the assessee is given an opportunity of hearing and thereafter, the final order is passed - In the case on hand, it appears that although, the subject matter was unblocking of the ITC credit yet, the final liability has also been fixed. The impugned communication dated 13.11.2020, Annexure – D, Page-25 is set aside, reserving the liberty for the respondents to initiate fresh proceedings in accordance with law so far as the alleged liability of the writ applicants under the Act is concerned - application disposed off.
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