https://www.taxtmi.com/caselaws?id=385751 Statutory set-off under the Entry Tax Act was treated as a conditional revenue-neutral adjustment, available only when the assessee proves vehicle-wise correlation, contemporaneous entry tax payment, and VAT liability on the same vehicle. The benefit could not be claimed automatically or on a general assertion of excess VAT payment. The text also notes that final assessment and penalty are vulnerable where no requested personal hearing is granted before completion, especially when the factual basis for the set-off claim requires reconsideration. The matter was remitted for fresh assessment and hearing. en-us Tue, 10 Sep 2019 00:00:00 +0530 Thu, 23 Jan 2020 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385751 Statutory set-off under the Entry Tax Act was treated as a conditional revenue-neutral adjustment, available only when the assessee proves vehicle-wise correlation, contemporaneous entry tax payment, and VAT liability on the same vehicle. The benefit could not be claimed automatically or on a general assertion of excess VAT payment. The text also notes that final assessment and penalty are vulnerable where no requested personal hearing is granted before completion, especially when the factual basis for the set-off claim requires reconsideration. The matter was remitted for fresh assessment and hearing. Case-Laws VAT and Sales Tax Tue, 10 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385751