https://www.taxtmi.com/caselaws?id=345154 An adverse reversal of input tax credit and penalty based solely on an incorrect TIN number was treated as unsustainable where the error appeared clerical and the assessee could verify the correct TIN from the registration certificate. The matter was considered fit for reconsideration after the assessee produced the original registration certificate and was given an opportunity of hearing. The assessment order was therefore set aside and the dispute remitted for fresh decision after verification of the primary registration record. en-us Thu, 01 Jun 2017 00:00:00 +0530 Thu, 04 Jan 2018 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345154 An adverse reversal of input tax credit and penalty based solely on an incorrect TIN number was treated as unsustainable where the error appeared clerical and the assessee could verify the correct TIN from the registration certificate. The matter was considered fit for reconsideration after the assessee produced the original registration certificate and was given an opportunity of hearing. The assessment order was therefore set aside and the dispute remitted for fresh decision after verification of the primary registration record. Case-Laws VAT and Sales Tax Thu, 01 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345154