https://www.taxtmi.com/caselaws?id=427217 Reassessment and penalty proceedings based on an alleged web-report mismatch were procedurally defective because the dealer was not furnished the mismatch particulars and was not given a meaningful opportunity of hearing. The court noted that the show cause notice and final order lacked concrete details of the alleged Annexure-I and Annexure-II discrepancy, and the assessing authority did not follow the procedure prescribed in the departmental circular requiring disclosure of mismatch particulars and compliance with natural justice. The impugned assessment and consequential revision proceedings were therefore set aside, with directions to reconsider the matter after supplying the mismatch details and affording personal hearing. en-us Wed, 24 Aug 2022 00:00:00 +0530 Mon, 05 Sep 2022 07:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427217 Reassessment and penalty proceedings based on an alleged web-report mismatch were procedurally defective because the dealer was not furnished the mismatch particulars and was not given a meaningful opportunity of hearing. The court noted that the show cause notice and final order lacked concrete details of the alleged Annexure-I and Annexure-II discrepancy, and the assessing authority did not follow the procedure prescribed in the departmental circular requiring disclosure of mismatch particulars and compliance with natural justice. The impugned assessment and consequential revision proceedings were therefore set aside, with directions to reconsider the matter after supplying the mismatch details and affording personal hearing. Case-Laws VAT and Sales Tax Wed, 24 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427217