https://www.taxtmi.com/caselaws?id=382548 Purchase mismatch assessments based on sellers' Annexure-II particulars could not be sustained where the Department relied on that data without following the safeguards in the JKM Graphics procedure and the contemplated centralised mechanism. The Court held that one-sided reliance on mismatch data was unsafe, particularly because a new module or methodology for such assessments was under contemplation and the impugned assessment did not conform to the earlier order in the same dispute. The revised assessment was therefore set aside, and fresh assessment was directed only after the new module became operative and in accordance with law. en-us Thu, 20 Jun 2019 00:00:00 +0530 Sat, 06 Jul 2019 07:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382548 Purchase mismatch assessments based on sellers' Annexure-II particulars could not be sustained where the Department relied on that data without following the safeguards in the JKM Graphics procedure and the contemplated centralised mechanism. The Court held that one-sided reliance on mismatch data was unsafe, particularly because a new module or methodology for such assessments was under contemplation and the impugned assessment did not conform to the earlier order in the same dispute. The revised assessment was therefore set aside, and fresh assessment was directed only after the new module became operative and in accordance with law. Case-Laws VAT and Sales Tax Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382548