https://www.taxtmi.com/caselaws?id=279297 Mismatch-based reversal of input tax credit under the TNVAT regime requires a meaningful opportunity to respond before assessment. Pre-assessment notices that lack particulars and do not follow the prescribed mismatch procedure are procedurally defective, especially where the dealer is denied access to the material relied on by the assessing authority. A requested personal hearing must also be considered and granted in such proceedings so the dealer can explain objections and produce supporting material. Failure to do so breaches natural justice and renders the assessment unsustainable; the impugned notices and assessment orders were set aside and the matter remanded for fresh consideration with hearing and disclosure of material. en-us Thu, 29 Jun 2017 00:00:00 +0530 Tue, 12 Mar 2019 07:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279297 Mismatch-based reversal of input tax credit under the TNVAT regime requires a meaningful opportunity to respond before assessment. Pre-assessment notices that lack particulars and do not follow the prescribed mismatch procedure are procedurally defective, especially where the dealer is denied access to the material relied on by the assessing authority. A requested personal hearing must also be considered and granted in such proceedings so the dealer can explain objections and produce supporting material. Failure to do so breaches natural justice and renders the assessment unsustainable; the impugned notices and assessment orders were set aside and the matter remanded for fresh consideration with hearing and disclosure of material. Case-Laws VAT and Sales Tax Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279297