https://www.taxtmi.com/caselaws?id=350013 An assessment based on mismatch entries cannot be sustained where the assessee is denied seller invoice and TIN particulars needed for reconciliation, because withholding those details deprives the assessee of a meaningful opportunity and violates natural justice. A rejection of zero-rated sales is also procedurally unsustainable when the assessing authority does not specifically call for the relevant records, although the assessee had produced some documents and sought further intimation if required. The assessment must be made on the basis of materials independently considered by the authority, after supplying the necessary seller details, calling for the requisite documents, and granting a personal hearing before redetermination in accordance with law. en-us Tue, 10 Oct 2017 00:00:00 +0530 Tue, 25 Dec 2018 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350013 An assessment based on mismatch entries cannot be sustained where the assessee is denied seller invoice and TIN particulars needed for reconciliation, because withholding those details deprives the assessee of a meaningful opportunity and violates natural justice. A rejection of zero-rated sales is also procedurally unsustainable when the assessing authority does not specifically call for the relevant records, although the assessee had produced some documents and sought further intimation if required. The assessment must be made on the basis of materials independently considered by the authority, after supplying the necessary seller details, calling for the requisite documents, and granting a personal hearing before redetermination in accordance with law. Case-Laws VAT and Sales Tax Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350013