https://www.taxtmi.com/caselaws?id=339322 Input tax credit reversal could not be sustained merely because departmental website data did not match the assessee's returns, as mismatch alone was insufficient without a legally supportable basis. Penalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006 could not be imposed in isolation and required the case to fall within Section 27A. The impugned assessment orders were set aside, and the matters were left open for fresh assessment in accordance with law after giving the assessee an opportunity of hearing. en-us Wed, 04 Jan 2017 00:00:00 +0530 Fri, 24 Feb 2017 14:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339322 Input tax credit reversal could not be sustained merely because departmental website data did not match the assessee's returns, as mismatch alone was insufficient without a legally supportable basis. Penalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006 could not be imposed in isolation and required the case to fall within Section 27A. The impugned assessment orders were set aside, and the matters were left open for fresh assessment in accordance with law after giving the assessee an opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339322