https://www.taxtmi.com/caselaws?id=397218 Where reassessment concerns turnover mismatch and input tax credit, the assessing authority must consider revised returns and the governing circular instructions before finalising the assessment. The Court found that the mismatch dispute, the earlier opportunity to furnish objections, and the delay in framing reassessment did not justify ignoring the revised returns. It therefore set aside the impugned orders and directed a de novo assessment in accordance with law, with due regard to the revised returns and the departmental circular governing mismatch cases. en-us Tue, 04 Aug 2020 00:00:00 +0530 Mon, 10 Aug 2020 12:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397218 Where reassessment concerns turnover mismatch and input tax credit, the assessing authority must consider revised returns and the governing circular instructions before finalising the assessment. The Court found that the mismatch dispute, the earlier opportunity to furnish objections, and the delay in framing reassessment did not justify ignoring the revised returns. It therefore set aside the impugned orders and directed a de novo assessment in accordance with law, with due regard to the revised returns and the departmental circular governing mismatch cases. Case-Laws VAT and Sales Tax Tue, 04 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397218