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2017 (3) TMI 115 - HC - VAT and Sales TaxInput tax credit - reversal on the ground that there was mismatch in information which was available on the departmental website, as against that, which was reflected in the monthly returns filed by the petitioner - whether mere mismatch in information could form the basis of reversal of ITC? - Held that: - mere mismatch in information could not have formed the basis of reversal of ITC - reliance placed in the case of Murugan Garments Versus The Assistant Commissioner (CT) (FAC) [2017 (3) TMI 47 - MADRAS HIGH COURT] - respondent is directed to re-work the assessment - petition allowed by way of remand.
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