https://www.taxtmi.com/caselaws?id=166313 A quasi-judicial rejection of an application under section 16D of the Tamil Nadu General Sales Tax Act, 1959 was held unsustainable because the Special Committee did not address the assessee's objections or record reasons. The court noted that a non-speaking order, which merely states that the assessment was made under section 12(1) and that the case falls outside the Committee's purview, does not permit review of the legality of the conclusion. Such authorities must deal with the material contentions and give a reasoned decision. The rejection was set aside and the matter remitted for fresh consideration and disposal by a reasoned order. en-us Wed, 24 Aug 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166313 A quasi-judicial rejection of an application under section 16D of the Tamil Nadu General Sales Tax Act, 1959 was held unsustainable because the Special Committee did not address the assessee's objections or record reasons. The court noted that a non-speaking order, which merely states that the assessment was made under section 12(1) and that the case falls outside the Committee's purview, does not permit review of the legality of the conclusion. Such authorities must deal with the material contentions and give a reasoned decision. The rejection was set aside and the matter remitted for fresh consideration and disposal by a reasoned order. Case-Laws VAT and Sales Tax Wed, 24 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166313