https://www.taxtmi.com/caselaws?id=340033 Writ jurisdiction was held maintainable against reversal of input tax credit based on mismatch/web report data, because the challenge concerned the legality and fairness of the procedure adopted, not merely an alternate factual dispute. A mismatch in departmental returns was treated only as a trigger for enquiry, not a sufficient basis for reversing credit. The assessing authority was required to conduct proper invoice-wise verification, supply particulars to the dealer, and afford a fair opportunity to respond before coercive action. Reversal of input tax credit on mismatch data alone, without thorough enquiry and procedural fairness, was held unsustainable, and the notices and orders were set aside with remand for fresh consideration. en-us Wed, 01 Mar 2017 00:00:00 +0530 Wed, 28 Feb 2018 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340033 Writ jurisdiction was held maintainable against reversal of input tax credit based on mismatch/web report data, because the challenge concerned the legality and fairness of the procedure adopted, not merely an alternate factual dispute. A mismatch in departmental returns was treated only as a trigger for enquiry, not a sufficient basis for reversing credit. The assessing authority was required to conduct proper invoice-wise verification, supply particulars to the dealer, and afford a fair opportunity to respond before coercive action. Reversal of input tax credit on mismatch data alone, without thorough enquiry and procedural fairness, was held unsustainable, and the notices and orders were set aside with remand for fresh consideration. Case-Laws VAT and Sales Tax Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340033