https://www.taxtmi.com/caselaws?id=169085 Section 105 of the Assam Value Added Tax Act, 2003 empowers the Commissioner to determine disputed tax liability, rate and classification as a quasi-judicial function, so the determination must follow a hearing, necessary inquiry, consideration of relevant material and a reasoned decision showing application of mind. An order passed without meaningful reasons, without proper inquiry and without giving the assessee a fair opportunity to place material on record is unsustainable. The impugned tax determination order was quashed, and the matter was remanded for fresh consideration on merits after hearing the assessee and allowing production of material. en-us Wed, 28 May 2014 00:00:00 +0530 Thu, 16 Jul 2015 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169085 Section 105 of the Assam Value Added Tax Act, 2003 empowers the Commissioner to determine disputed tax liability, rate and classification as a quasi-judicial function, so the determination must follow a hearing, necessary inquiry, consideration of relevant material and a reasoned decision showing application of mind. An order passed without meaningful reasons, without proper inquiry and without giving the assessee a fair opportunity to place material on record is unsustainable. The impugned tax determination order was quashed, and the matter was remanded for fresh consideration on merits after hearing the assessee and allowing production of material. Case-Laws VAT and Sales Tax Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169085