https://www.taxtmi.com/caselaws?id=394241 Notices proposing reversal of input tax credit, and levy of tax and penalty, for the relevant assessment years were challenged as mismatch cases. The Court noted that an earlier decision had already required such matters to be set aside and remanded for fresh consideration after proper enquiry, and that a later circular also directed mismatch cases to be kept pending until a mechanism was evolved. In that context, the impugned notices were not sustainable and were set aside, with the matters remitted for action in line with the earlier order and the circular. en-us Mon, 09 Mar 2020 00:00:00 +0530 Fri, 30 Oct 2020 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394241 Notices proposing reversal of input tax credit, and levy of tax and penalty, for the relevant assessment years were challenged as mismatch cases. The Court noted that an earlier decision had already required such matters to be set aside and remanded for fresh consideration after proper enquiry, and that a later circular also directed mismatch cases to be kept pending until a mechanism was evolved. In that context, the impugned notices were not sustainable and were set aside, with the matters remitted for action in line with the earlier order and the circular. Case-Laws Service Tax Mon, 09 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394241