https://www.taxtmi.com/caselaws?id=329040 Assessment revision based on an alleged input tax credit mismatch was found unsustainable where the adverse finding rested on a ground not raised in the show cause notice, namely movement of goods, and ignored the dealer's explanation that some sellers had filed returns manually while others had filed them electronically. The authority also failed to deal with the supporting materials, the reduced discrepancy on verification, and the case law cited by the dealer. The finding on the input tax credit difference was set aside, and the matter was remanded for fresh consideration after notice, personal hearing, disclosure of the relevant invoice numbers, and a speaking order in accordance with law. en-us Mon, 06 Jun 2016 00:00:00 +0530 Tue, 21 Jun 2016 11:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329040 Assessment revision based on an alleged input tax credit mismatch was found unsustainable where the adverse finding rested on a ground not raised in the show cause notice, namely movement of goods, and ignored the dealer's explanation that some sellers had filed returns manually while others had filed them electronically. The authority also failed to deal with the supporting materials, the reduced discrepancy on verification, and the case law cited by the dealer. The finding on the input tax credit difference was set aside, and the matter was remanded for fresh consideration after notice, personal hearing, disclosure of the relevant invoice numbers, and a speaking order in accordance with law. Case-Laws VAT and Sales Tax Mon, 06 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329040