https://www.taxtmi.com/caselaws?id=402369 Assessment orders based on invoice mismatch must follow a fair procedure: the assessee must receive a notice with necessary particulars and a proper opportunity to explain the discrepancy before the matter is finalised. An order passed without that process is unsustainable. At the same time, the assessing officer may proceed afresh in accordance with law, issue a fresh show-cause notice, consider the objections raised, and pass a speaking order. en-us Thu, 03 Dec 2020 00:00:00 +0530 Thu, 31 Dec 2020 13:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402369 Assessment orders based on invoice mismatch must follow a fair procedure: the assessee must receive a notice with necessary particulars and a proper opportunity to explain the discrepancy before the matter is finalised. An order passed without that process is unsustainable. At the same time, the assessing officer may proceed afresh in accordance with law, issue a fresh show-cause notice, consider the objections raised, and pass a speaking order. Case-Laws VAT and Sales Tax Thu, 03 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402369