https://www.taxtmi.com/caselaws?id=372996 A mismatch-based reversal of input tax credit under the Tamil Nadu VAT regime could not be sustained where the revision notice omitted invoice-wise particulars, the other dealer's name or TIN, and the web report forming the basis of the alleged discrepancy. The court held that a dealer can meaningfully answer a proposed revision only when full material particulars and the prima facie basis are disclosed, together with a fair opportunity to respond. The revised assessment orders were set aside and the matter remanded for fresh consideration, with directions to issue complete particulars in any fresh notice, conduct enquiry, and afford personal hearing. en-us Tue, 30 Oct 2018 00:00:00 +0530 Sat, 05 Jan 2019 06:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372996 A mismatch-based reversal of input tax credit under the Tamil Nadu VAT regime could not be sustained where the revision notice omitted invoice-wise particulars, the other dealer's name or TIN, and the web report forming the basis of the alleged discrepancy. The court held that a dealer can meaningfully answer a proposed revision only when full material particulars and the prima facie basis are disclosed, together with a fair opportunity to respond. The revised assessment orders were set aside and the matter remanded for fresh consideration, with directions to issue complete particulars in any fresh notice, conduct enquiry, and afford personal hearing. Case-Laws VAT and Sales Tax Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372996