https://www.taxtmi.com/caselaws?id=307604 Turnover mismatch reflected on the departmental website against the dealer's returns was held to require reconsideration where the later circular prescribed verification, notice, opportunity of hearing, and further action depending on whether the mismatch was clerical, inadvertent, bogus, or unresolved. The Madras HC set aside the assessment order for non-compliance with that procedure and directed fresh consideration after notice and hearing, applying the requirements of natural justice. en-us Fri, 26 Nov 2021 00:00:00 +0530 Mon, 24 Apr 2023 21:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307604 Turnover mismatch reflected on the departmental website against the dealer's returns was held to require reconsideration where the later circular prescribed verification, notice, opportunity of hearing, and further action depending on whether the mismatch was clerical, inadvertent, bogus, or unresolved. The Madras HC set aside the assessment order for non-compliance with that procedure and directed fresh consideration after notice and hearing, applying the requirements of natural justice. Case-Laws VAT and Sales Tax Fri, 26 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307604