https://www.taxtmi.com/caselaws?id=335987 Assessment orders reversing input tax credit on alleged invoice-wise mismatch in cross-verification were held unsustainable because the dealer was not furnished the relevant dealer details, the documents sought, or a personal hearing. The Court found that the objections, including the claim that the purchase bills satisfied Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007, were not fully considered, and that the matter had been concluded without a fair opportunity to reconcile transactions. The assessments were therefore set aside and the matters remanded for fresh consideration, with directions to supply all dealer details, receive objections, grant personal hearing, and pass a speaking order on merits in accordance with law. en-us Wed, 23 Nov 2016 00:00:00 +0530 Wed, 14 Dec 2016 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335987 Assessment orders reversing input tax credit on alleged invoice-wise mismatch in cross-verification were held unsustainable because the dealer was not furnished the relevant dealer details, the documents sought, or a personal hearing. The Court found that the objections, including the claim that the purchase bills satisfied Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007, were not fully considered, and that the matter had been concluded without a fair opportunity to reconcile transactions. The assessments were therefore set aside and the matters remanded for fresh consideration, with directions to supply all dealer details, receive objections, grant personal hearing, and pass a speaking order on merits in accordance with law. Case-Laws VAT and Sales Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335987