https://www.taxtmi.com/caselaws?id=400905 Mismatch assessments must be conducted transparently, with the material relied on by the Department furnished to the assessee before finalisation so a meaningful response can be given. The absence of a centralised sharing mechanism does not prevent the assessing authority from independently collecting third-party details, collating the relevant data and supplying it to the assessee for reply before completing assessment. On the facts noted, the third-party dealer details were already available with the assessing authority, so the proceedings were not treated as awaiting any central mechanism; the notices were nevertheless held premature and the writ petitions were dismissed. en-us Thu, 29 Oct 2020 00:00:00 +0530 Mon, 23 Nov 2020 11:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400905 Mismatch assessments must be conducted transparently, with the material relied on by the Department furnished to the assessee before finalisation so a meaningful response can be given. The absence of a centralised sharing mechanism does not prevent the assessing authority from independently collecting third-party details, collating the relevant data and supplying it to the assessee for reply before completing assessment. On the facts noted, the third-party dealer details were already available with the assessing authority, so the proceedings were not treated as awaiting any central mechanism; the notices were nevertheless held premature and the writ petitions were dismissed. Case-Laws VAT and Sales Tax Thu, 29 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400905