https://www.taxtmi.com/caselaws?id=162320 An assessment order under the Andhra Pradesh Value Added Tax Act was set aside because it merely rejected the dealer's explanation on classification and taxation without recording reasons. The court held that an assessing authority must consider the reply, apply its mind, and give a speaking order that discloses the basis of the decision so it remains transparent and amenable to judicial scrutiny. A cryptic rejection without reasons is a non-speaking order and is liable to interference in writ jurisdiction. The matter was directed to be reconsidered and decided afresh by a reasoned order after considering the explanation. en-us Mon, 26 Sep 2005 00:00:00 +0530 Fri, 28 Feb 2014 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162320 An assessment order under the Andhra Pradesh Value Added Tax Act was set aside because it merely rejected the dealer's explanation on classification and taxation without recording reasons. The court held that an assessing authority must consider the reply, apply its mind, and give a speaking order that discloses the basis of the decision so it remains transparent and amenable to judicial scrutiny. A cryptic rejection without reasons is a non-speaking order and is liable to interference in writ jurisdiction. The matter was directed to be reconsidered and decided afresh by a reasoned order after considering the explanation. Case-Laws VAT and Sales Tax Mon, 26 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162320