https://www.taxtmi.com/caselaws?id=330595 Assessment proceedings are quasi-judicial, so the Assessing Officer must independently examine the record and the dealer's objections rather than mechanically adopt an Enforcement Wing audit report. A notice may be founded on an audit report, but the report is not conclusive and cannot replace independent adjudication; reassessment orders based on presumed acceptance of disputed audit findings were therefore unsustainable. Where a personal hearing is specifically requested and objections are filed, denial of that hearing violates natural justice. The reassessment orders were set aside and the matter was remitted for fresh consideration after hearing and independent scrutiny of the objections. en-us Tue, 07 Jun 2016 00:00:00 +0530 Sat, 30 Jul 2016 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330595 Assessment proceedings are quasi-judicial, so the Assessing Officer must independently examine the record and the dealer's objections rather than mechanically adopt an Enforcement Wing audit report. A notice may be founded on an audit report, but the report is not conclusive and cannot replace independent adjudication; reassessment orders based on presumed acceptance of disputed audit findings were therefore unsustainable. Where a personal hearing is specifically requested and objections are filed, denial of that hearing violates natural justice. The reassessment orders were set aside and the matter was remitted for fresh consideration after hearing and independent scrutiny of the objections. Case-Laws VAT and Sales Tax Tue, 07 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330595