https://www.taxtmi.com/caselaws?id=164955 Tax assessment orders levying value added tax on pest control services were held unsustainable where they were largely mechanical and failed to show adequate reasons or objective consideration of the assessee's objections. A quasi-judicial assessment must disclose application of mind and the basis of the conclusion so that the affected party and the reviewing court can understand why tax liability was imposed. Because the orders did not permit meaningful judicial review, they were set aside and the matters remitted for fresh consideration in accordance with law. en-us Fri, 26 Nov 2010 00:00:00 +0530 Fri, 19 Sep 2014 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164955 Tax assessment orders levying value added tax on pest control services were held unsustainable where they were largely mechanical and failed to show adequate reasons or objective consideration of the assessee's objections. A quasi-judicial assessment must disclose application of mind and the basis of the conclusion so that the affected party and the reviewing court can understand why tax liability was imposed. Because the orders did not permit meaningful judicial review, they were set aside and the matters remitted for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Fri, 26 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164955