https://www.taxtmi.com/caselaws?id=258479 The High Court found that the Assessing Officer failed to exercise quasi-judicial power independently in assessing a registered dealer under the Tamil Nadu Value Added Tax Act and Central Sales Tax Act. The Court emphasized the duty of the Assessing Officer to assess objectively and not merely follow proposals, noting errors in not allowing the dealer to produce records and denying a personal hearing. As a result, the impugned assessment orders for the years 2006-07 to 2012-13 were deemed unlawful, quashed, and the Assessing Officer was directed to ensure a fair assessment process by allowing the dealer to produce relevant records. en-us Fri, 21 Nov 2014 00:00:00 +0530 Wed, 28 Oct 2015 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258479 The High Court found that the Assessing Officer failed to exercise quasi-judicial power independently in assessing a registered dealer under the Tamil Nadu Value Added Tax Act and Central Sales Tax Act. The Court emphasized the duty of the Assessing Officer to assess objectively and not merely follow proposals, noting errors in not allowing the dealer to produce records and denying a personal hearing. As a result, the impugned assessment orders for the years 2006-07 to 2012-13 were deemed unlawful, quashed, and the Assessing Officer was directed to ensure a fair assessment process by allowing the dealer to produce relevant records. Case-Laws VAT and Sales Tax Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258479