Invoice mismatch assessments require full notice, hearing, and reasoned decision before fresh proceedings can continue.

An assessment order based on invoice mismatch could not be sustained because the authority had not followed the procedure required in mismatch cases. Fresh action was directed to start with a show cause notice containing full particulars, followed by consideration of the dealer's explanation, an opportunity of hearing, and a reasoned order addressing each contention on merits. The earlier directions and implementing circular governed the process, and the dealer was not permitted to raise limitation against the fresh notice.

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Issues: Whether the impugned assessment-related order based on mismatch invoices could be sustained, and what consequential procedure was required before taking further action.

Analysis: The impugned order was set aside in light of the earlier binding directions governing mismatch cases and the administrative circular issued in implementation of that ruling. The assessing authority was required to begin afresh by issuing a show cause notice with all necessary particulars, consider the dealer's explanation, afford a hearing, and then pass a reasoned order dealing with each contention on merits. The Court also clarified that the dealer could not raise limitation against the fresh notice.

Conclusion: The impugned order could not be sustained. Fresh proceedings were directed to be initiated in accordance with law, after notice and hearing, with liberty to the petitioner to contest the merits but not to invoke limitation.

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