https://www.taxtmi.com/caselaws?id=785677 Administrative assessment based on third-party portal uploads led to mistaken identity and misattribution of turnover between two taxpayers with identical names; the decision emphasises that reliance on external portal data without adequate verification can vitiate assessment proceedings, resulting in annulment of the contested assessment and appellate decisions. The ruling applies writ-review principles to correct administrative error where the record and departmental instructions concede misattribution, directing relief by setting aside the impugned assessment and related appellate outcome and disposing of interlocutory proceedings accordingly. en-us Thu, 22 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785677 Administrative assessment based on third-party portal uploads led to mistaken identity and misattribution of turnover between two taxpayers with identical names; the decision emphasises that reliance on external portal data without adequate verification can vitiate assessment proceedings, resulting in annulment of the contested assessment and appellate decisions. The ruling applies writ-review principles to correct administrative error where the record and departmental instructions concede misattribution, directing relief by setting aside the impugned assessment and related appellate outcome and disposing of interlocutory proceedings accordingly. Case-Laws GST Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785677