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    <title>2026 (7) TMI 1612 - SC Order</title>
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    <description>Reassessment proceedings for entry tax based on invoices raised for alleged meter tampering must account for the subsequent status of each invoice, including arbitral awards favouring consumers. The appellant is required to provide the Assessing Officer, by affidavit, the exact status of every invoice underlying the reassessment notices. The Assessing Officer must determine the reassessment in accordance with law on the amount, if any, actually received against the relevant invoices.</description>
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      <description>Reassessment proceedings for entry tax based on invoices raised for alleged meter tampering must account for the subsequent status of each invoice, including arbitral awards favouring consumers. The appellant is required to provide the Assessing Officer, by affidavit, the exact status of every invoice underlying the reassessment notices. The Assessing Officer must determine the reassessment in accordance with law on the amount, if any, actually received against the relevant invoices.</description>
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