https://www.taxtmi.com/caselaws?id=424016 Assessments based on third-party mismatch data must be preceded by supply of the relied upon particulars, an effective notice, and a meaningful opportunity to object and be heard. Where warranted, the assessee must also be allowed cross-examination. The prescribed mismatch procedure required verification of departmental data, disclosure of connected materials, objection proceedings, personal hearing, and fair adjudication in line with natural justice. Because those safeguards were not adequately followed, the assessments could not be sustained and were set aside, with fresh proceedings to be taken in accordance with the mismatch procedure. en-us Tue, 14 Jun 2022 00:00:00 +0530 Mon, 20 Jun 2022 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424016 Assessments based on third-party mismatch data must be preceded by supply of the relied upon particulars, an effective notice, and a meaningful opportunity to object and be heard. Where warranted, the assessee must also be allowed cross-examination. The prescribed mismatch procedure required verification of departmental data, disclosure of connected materials, objection proceedings, personal hearing, and fair adjudication in line with natural justice. Because those safeguards were not adequately followed, the assessments could not be sustained and were set aside, with fresh proceedings to be taken in accordance with the mismatch procedure. Case-Laws VAT and Sales Tax Tue, 14 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424016