Reopening for mere Mismatch Found with Dept Website not valid

The petitioners in all these writ petitions are registered dealers on the file of the respective Assessing Officers under the provisions of the Tamil Nadu Value Added Tax Act, 2006 [in short “TNVAT Act”] and or the Central Sales Tax Act, 1956 [in short “CST Act”]. These cases were clubbed together as a common issue arises pertaining to the reversal of Input Tax Credit [in short “ITC”] effected by the respective Assessing Officers of the registered dealers. Therefore, it may not be necessary to refer to the facts and circumstances of each case and suf

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