https://www.taxtmi.com/caselaws?id=429974 In mismatch-based assessments under the Tamil Nadu Value Added Tax Act, 2006, the assessing authority must follow the departmental circular procedure by verifying departmental data, issuing notice with enclosures, allowing objections and personal hearing, and, where appropriate, permitting cross-examination before further action is completed. The Madras HC directed compliance with that procedure in the present matter and accepted the assessee's volunteered remittance of 15% of the disputed tax, making the continued relief conditional on payment within the stipulated period. The assessment was not finally quashed outright, but fresh proceedings were ordered in accordance with the mismatch-circular safeguards. en-us Mon, 17 Oct 2022 00:00:00 +0530 Wed, 09 Nov 2022 08:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429974 In mismatch-based assessments under the Tamil Nadu Value Added Tax Act, 2006, the assessing authority must follow the departmental circular procedure by verifying departmental data, issuing notice with enclosures, allowing objections and personal hearing, and, where appropriate, permitting cross-examination before further action is completed. The Madras HC directed compliance with that procedure in the present matter and accepted the assessee's volunteered remittance of 15% of the disputed tax, making the continued relief conditional on payment within the stipulated period. The assessment was not finally quashed outright, but fresh proceedings were ordered in accordance with the mismatch-circular safeguards. Case-Laws VAT and Sales Tax Mon, 17 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429974