Circular no. 5/2021 should be followed while dealing with mis-match in VAT return: Madras HC

Tvl. Lakshmi Agency Vs State Tax Officer (Madras High Court)

Madras High Court held that while dealing with the assessment made on the basis of computer generated mis-match report i.e. mis-match in VAT return should be dealt with as per procedure narrated in circular no. 5/2021 dated 24.02.2021.

Facts-

The petitioner has challenged an order of assessment dated 20.07.2021 passed under the provisions of the Tamil Nadu Value Added Tax Act,

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