Sections 7, 11, 36, 34 and 46 of the General Clause Act (X of 1897), Section 24 Assessing the tax liability The input department claimed that the taxpayer had adjusted the input tax which was unacceptable. No sales were reported by the supplier. And the taxpayers were blamed for that. While the first appellate authority observed that the taxpayers were merely deprived of their legal right to claim input tax adjustments on a complaint, which had never appeared to the taxpayers and the address of the complainant was known Was not included in the chain of authenticity. And admittedly, this case was not a case filed by anyone against the taxpayers. There was a case of misuse of powers under such a law and the facts of another case were erroneously included in the case. The decision of the First Appellate Authority order to be passed immediately in a slip way was a violation of the principle of natural justice, no matter the imagination, this order can be passed with justice, consciously, fairly and with justice. Was not sustainable.
