https://www.taxtmi.com/caselaws?id=372997 Reversal of Input Tax Credit for return mismatch cannot be sustained where pre-revision notices omit invoice-wise particulars and other material needed to verify the discrepancy. The assessing authority must first correlate the records of both dealers, attach the mismatch data and supporting reports, and then issue a proper notice enabling an effective reply. Compliance with the governing circular and principles of natural justice requires a meaningful opportunity to object and a personal hearing. On these defects, the revised assessment orders and consequential demand notices were quashed, and the matters were remanded for fresh consideration in accordance with the prescribed procedure. en-us Tue, 30 Oct 2018 00:00:00 +0530 Sat, 05 Jan 2019 06:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372997 Reversal of Input Tax Credit for return mismatch cannot be sustained where pre-revision notices omit invoice-wise particulars and other material needed to verify the discrepancy. The assessing authority must first correlate the records of both dealers, attach the mismatch data and supporting reports, and then issue a proper notice enabling an effective reply. Compliance with the governing circular and principles of natural justice requires a meaningful opportunity to object and a personal hearing. On these defects, the revised assessment orders and consequential demand notices were quashed, and the matters were remanded for fresh consideration in accordance with the prescribed procedure. Case-Laws VAT and Sales Tax Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372997