https://www.taxtmi.com/caselaws?id=400966 Mismatch-based tax assessments require a properly detailed show cause notice, effective opportunity to explain the discrepancy, and a reasoned decision on merits before adverse action is taken. Applying that procedure, the High Court found the impugned assessment order could not stand in its existing form. It directed the assessing officer to issue a fresh notice with all required particulars, allow the dealer time to file an explanation, and then pass a speaking order dealing with the objections in accordance with law. The Court also clarified that limitation could not be raised against the fresh notice. en-us Thu, 15 Oct 2020 00:00:00 +0530 Tue, 24 Nov 2020 09:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400966 Mismatch-based tax assessments require a properly detailed show cause notice, effective opportunity to explain the discrepancy, and a reasoned decision on merits before adverse action is taken. Applying that procedure, the High Court found the impugned assessment order could not stand in its existing form. It directed the assessing officer to issue a fresh notice with all required particulars, allow the dealer time to file an explanation, and then pass a speaking order dealing with the objections in accordance with law. The Court also clarified that limitation could not be raised against the fresh notice. Case-Laws VAT and Sales Tax Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400966