https://www.taxtmi.com/caselaws?id=398102 Mismatch-based VAT assessments cannot be sustained when the officer relies mechanically on departmental mismatch figures without a meaningful enquiry and effective opportunity to the dealer. The assessment must follow a fair procedure and consider the dealer's explanation before any adverse conclusion. The Assessing Officer also cannot act solely on Enforcement Wing or ISIC proposals; independent application of mind is required, and deviation from such proposals must be reasoned where they are not in accordance with law. The impugned assessments were quashed and the matters remitted for fresh adjudication in accordance with law after due hearing. en-us Tue, 01 Sep 2020 00:00:00 +0530 Thu, 10 Dec 2020 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398102 Mismatch-based VAT assessments cannot be sustained when the officer relies mechanically on departmental mismatch figures without a meaningful enquiry and effective opportunity to the dealer. The assessment must follow a fair procedure and consider the dealer's explanation before any adverse conclusion. The Assessing Officer also cannot act solely on Enforcement Wing or ISIC proposals; independent application of mind is required, and deviation from such proposals must be reasoned where they are not in accordance with law. The impugned assessments were quashed and the matters remitted for fresh adjudication in accordance with law after due hearing. Case-Laws VAT and Sales Tax Tue, 01 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398102