https://www.taxtmi.com/caselaws?id=382061 In mismatch cases involving reversal of input tax credit and revised assessment based on turnover differences or purchase-sales discrepancies, the assessing authority must first conduct departmental verification and then issue a properly informed show-cause notice setting out the enquiry particulars and the prima facie basis for the proposed revision. An assessment order passed without following that procedure cannot be sustained. The matter was remitted to the assessing authority for fresh assessment in accordance with law, applying the required mismatch verification process. en-us Tue, 18 Jun 2019 00:00:00 +0530 Tue, 25 Jun 2019 07:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382061 In mismatch cases involving reversal of input tax credit and revised assessment based on turnover differences or purchase-sales discrepancies, the assessing authority must first conduct departmental verification and then issue a properly informed show-cause notice setting out the enquiry particulars and the prima facie basis for the proposed revision. An assessment order passed without following that procedure cannot be sustained. The matter was remitted to the assessing authority for fresh assessment in accordance with law, applying the required mismatch verification process. Case-Laws VAT and Sales Tax Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382061