https://www.taxtmi.com/caselaws?id=402716 An assessment order based on invoice mismatch could not be sustained because the authority had not followed the procedure required in mismatch cases. Fresh action was directed to start with a show cause notice containing full particulars, followed by consideration of the dealer's explanation, an opportunity of hearing, and a reasoned order addressing each contention on merits. The earlier directions and implementing circular governed the process, and the dealer was not permitted to raise limitation against the fresh notice. en-us Tue, 01 Dec 2020 00:00:00 +0530 Mon, 11 Jan 2021 08:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402716 An assessment order based on invoice mismatch could not be sustained because the authority had not followed the procedure required in mismatch cases. Fresh action was directed to start with a show cause notice containing full particulars, followed by consideration of the dealer's explanation, an opportunity of hearing, and a reasoned order addressing each contention on merits. The earlier directions and implementing circular governed the process, and the dealer was not permitted to raise limitation against the fresh notice. Case-Laws VAT and Sales Tax Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402716