https://www.taxtmi.com/caselaws?id=368977 Revised assessment orders withdrawing input tax credit on alleged mismatch could not be sustained because the pre-revision notices failed to furnish invoice-wise particulars or the web report needed for reconciliation. The Court noted that the applicable circular required mismatch data to accompany the notice in print, CD, or email form, and the earlier mismatch-assessment procedure demanded prior verification and a meaningful show-cause notice with full particulars. As those safeguards were not followed, the orders were set aside and the matter was remitted for fresh consideration after proper enquiry, supply of particulars, opportunity to object, and personal hearing. en-us Thu, 04 Oct 2018 00:00:00 +0530 Thu, 18 Oct 2018 07:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368977 Revised assessment orders withdrawing input tax credit on alleged mismatch could not be sustained because the pre-revision notices failed to furnish invoice-wise particulars or the web report needed for reconciliation. The Court noted that the applicable circular required mismatch data to accompany the notice in print, CD, or email form, and the earlier mismatch-assessment procedure demanded prior verification and a meaningful show-cause notice with full particulars. As those safeguards were not followed, the orders were set aside and the matter was remitted for fresh consideration after proper enquiry, supply of particulars, opportunity to object, and personal hearing. Case-Laws VAT and Sales Tax Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368977