https://www.taxtmi.com/caselaws?id=340770 Assessment and penalty under the Tamil Nadu VAT Act based on web report mismatch could not be sustained where the dealer was not furnished full details and no personal hearing was shown before adverse action. The Court applied its earlier batch ruling on mismatch assessments, which required a centralized mechanism, proper consultation, and a fair opportunity to the dealer before any adverse assessment. Because the impugned order did not reflect such hearing or enquiry, it was set aside and remitted to the Assessing Authority for fresh consideration in accordance with the earlier directions and after hearing the petitioner. en-us Fri, 17 Mar 2017 00:00:00 +0530 Mon, 27 Mar 2017 07:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340770 Assessment and penalty under the Tamil Nadu VAT Act based on web report mismatch could not be sustained where the dealer was not furnished full details and no personal hearing was shown before adverse action. The Court applied its earlier batch ruling on mismatch assessments, which required a centralized mechanism, proper consultation, and a fair opportunity to the dealer before any adverse assessment. Because the impugned order did not reflect such hearing or enquiry, it was set aside and remitted to the Assessing Authority for fresh consideration in accordance with the earlier directions and after hearing the petitioner. Case-Laws VAT and Sales Tax Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340770