https://www.taxtmi.com/caselaws?id=258861 An assessment order dealing with deduction claims under the Orissa Value Added Tax framework was unsustainable because it allowed some claims and rejected others without recording reasons. The court held that an administrative or quasi-judicial order affecting civil consequences must disclose the basis for acceptance and rejection so that the decision is supported by discernible reasoning. In the absence of reasons, the order was contrary to natural justice. The assessment order was therefore quashed and the matter remanded to the Assessing Officer for fresh consideration after giving the assessee an opportunity to explain the claims. en-us Mon, 03 Nov 2014 00:00:00 +0530 Wed, 22 Apr 2015 08:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258861 An assessment order dealing with deduction claims under the Orissa Value Added Tax framework was unsustainable because it allowed some claims and rejected others without recording reasons. The court held that an administrative or quasi-judicial order affecting civil consequences must disclose the basis for acceptance and rejection so that the decision is supported by discernible reasoning. In the absence of reasons, the order was contrary to natural justice. The assessment order was therefore quashed and the matter remanded to the Assessing Officer for fresh consideration after giving the assessee an opportunity to explain the claims. Case-Laws VAT and Sales Tax Mon, 03 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258861