Invoice mismatch assessments require fair notice and opportunity to respond before finalisation; defective orders may be set aside.

Assessment orders based on invoice mismatch must follow a fair procedure: the assessee must receive a notice with necessary particulars and a proper opportunity to explain the discrepancy before the matter is finalised. An order passed without that process is unsustainable. At the same time, the assessing officer may proceed afresh in accordance with law, issue a fresh show-cause notice, consider the objections raised, and pass a speaking order.

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Issues: Whether the impugned assessment-related order based on mismatch invoices could be sustained, and whether fresh proceedings could be directed after setting it aside.

Analysis: The existing legal position and departmental instructions required the assessing authority to follow a fair procedure, issue notice with necessary particulars, and afford a proper opportunity to explain the mismatch before finalising the matter. Since the impugned order did not conform to that approach, it was found unsustainable. At the same time, the Court preserved the authority of the assessing officer to proceed afresh in accordance with law, with a speaking order on the objections raised.

Conclusion: The impugned order was set aside, and the matter was left open for a fresh show cause notice and reconsideration by the assessing officer in accordance with law.

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