Independent consideration in tax assessment is mandatory; reassessment cannot merely reproduce the Enforcement Wing's report.

A revisional assessment under the Tamil Nadu VAT Act was set aside because the assessing authority failed to independently examine the dealer's objections and instead substantially adopted the Enforcement Wing's report. The court noted that an inspection report may justify reopening, but the quasi-judicial authority must apply its own mind, consider the materials produced, and give reasons for accepting or rejecting the dealer's explanation, including the claim that inspection admissions were coerced. As the objections were dealt with cursorily and without proper reasoning, the revision orders were quashed and the matter was remitted for fresh disposal in accordance with law.

---

---

Issues: Whether the revision orders were liable to be quashed for failure of the assessing authority to independently consider the dealer's objections and for merely adopting the Enforcement Wing's report.

Analysis: The assessment had attained deemed conclusion under Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006, but was sought to be revised on the basis of inspection reports. The dealer submitted replies and materials and claimed that the admissions at inspection were coerced. The orders, however, rejected the objections in a cursory manner and substantially reproduced the Enforcement Wing's conclusions. An assessing authority is required to apply its own mind to the objections, examine the materials independently, and give reasons for accepting or rejecting the dealer's case. A report of the Enforcement Wing may trigger reopening, but it cannot substitute the quasi-judicial decision of the assessing officer.

Conclusion: The revision orders were quashed for want of independent consideration and proper reasoning, and the matter was remitted for fresh disposal in accordance with law.

---