https://www.taxtmi.com/caselaws?id=404906 A reassessment based on a mismatch in departmental records cannot be sustained unless the authority follows the prescribed cross-verification procedure with the other-end dealer and gives a proper hearing. Here, the reopening of a deemed assessment under the Tamil Nadu VAT Act was procedurally defective because the discrepancy was not meaningfully verified and the petitioner's supporting material was not properly considered. The impugned order was quashed and the matter was remitted for fresh consideration after notice and compliance with the required procedure. en-us Wed, 17 Feb 2021 00:00:00 +0530 Sat, 06 Mar 2021 09:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404906 A reassessment based on a mismatch in departmental records cannot be sustained unless the authority follows the prescribed cross-verification procedure with the other-end dealer and gives a proper hearing. Here, the reopening of a deemed assessment under the Tamil Nadu VAT Act was procedurally defective because the discrepancy was not meaningfully verified and the petitioner's supporting material was not properly considered. The impugned order was quashed and the matter was remitted for fresh consideration after notice and compliance with the required procedure. Case-Laws VAT and Sales Tax Wed, 17 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404906