https://www.taxtmi.com/caselaws?id=369719 A revised assessment was held unsustainable where the pre-revision notice omitted invoice-wise mismatch particulars required by Circular No. 10 of 2015, preventing an effective response. The absence of disclosed particulars, together with the failure to afford personal hearing before passing the revised assessment, violated the mandatory requirement of hearing. The fact that no objections were filed to the notice did not justify denial of personal hearing. The assessment was set aside and the matter remitted for fresh consideration after proper notice, disclosure of particulars, and personal hearing. en-us Wed, 24 Oct 2018 00:00:00 +0530 Fri, 02 Nov 2018 13:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369719 A revised assessment was held unsustainable where the pre-revision notice omitted invoice-wise mismatch particulars required by Circular No. 10 of 2015, preventing an effective response. The absence of disclosed particulars, together with the failure to afford personal hearing before passing the revised assessment, violated the mandatory requirement of hearing. The fact that no objections were filed to the notice did not justify denial of personal hearing. The assessment was set aside and the matter remitted for fresh consideration after proper notice, disclosure of particulars, and personal hearing. Case-Laws VAT and Sales Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369719