https://www.taxtmi.com/caselaws?id=259656 Assessment orders are vulnerable where the Assessing Officer merely adopts an Enforcement Wing proposal without independently considering the dealer's objections, supporting records, and returned materials. The text also notes that a specific plea against levy of penalty must be dealt with expressly; failure to address that contention renders the order legally infirm. The operative consequence described is quashing of the assessment orders and remand for fresh consideration after personal hearing, opportunity to produce records, and a reasoned decision on merits and in accordance with law. en-us Tue, 14 Oct 2014 00:00:00 +0530 Tue, 21 Oct 2014 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259656 Assessment orders are vulnerable where the Assessing Officer merely adopts an Enforcement Wing proposal without independently considering the dealer's objections, supporting records, and returned materials. The text also notes that a specific plea against levy of penalty must be dealt with expressly; failure to address that contention renders the order legally infirm. The operative consequence described is quashing of the assessment orders and remand for fresh consideration after personal hearing, opportunity to produce records, and a reasoned decision on merits and in accordance with law. Case-Laws VAT and Sales Tax Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259656