https://www.taxtmi.com/caselaws?id=409284 Reversal of input tax credit based on mismatch required fresh adjudication under section 19(10)(a) of the Tamil Nadu Value Added Tax Act, 2006. The court applied the earlier binding decision on identical mismatch-based reversals and held that, where the assessee's claim and the nature of the mismatch call for fuller enquiry, the assessment cannot stand in its present form. Fresh consideration was required after issuance of a fresh show-cause notice. The assessment orders were therefore set aside and the matter remanded for fresh assessment. en-us Thu, 24 Jun 2021 00:00:00 +0530 Sat, 03 Jul 2021 08:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409284 Reversal of input tax credit based on mismatch required fresh adjudication under section 19(10)(a) of the Tamil Nadu Value Added Tax Act, 2006. The court applied the earlier binding decision on identical mismatch-based reversals and held that, where the assessee's claim and the nature of the mismatch call for fuller enquiry, the assessment cannot stand in its present form. Fresh consideration was required after issuance of a fresh show-cause notice. The assessment orders were therefore set aside and the matter remanded for fresh assessment. Case-Laws VAT and Sales Tax Thu, 24 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409284