https://www.taxtmi.com/caselaws?id=332257 The assessment order was vitiated because the assessing officer did not independently consider the dealer's objections, supporting documents and Chartered Accountant's certificate, and instead relied on audit material from the enforcement wing as if it were conclusive. The Court held that such material could only be prima facie evidence and could not replace the officer's statutory duty to examine the reply and record reasons. The order was also inconsistent and showed non-application of mind. It was therefore set aside and the matter remanded for fresh assessment after personal hearing and verification of the data and records. en-us Mon, 29 Aug 2016 00:00:00 +0530 Tue, 28 Mar 2017 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332257 The assessment order was vitiated because the assessing officer did not independently consider the dealer's objections, supporting documents and Chartered Accountant's certificate, and instead relied on audit material from the enforcement wing as if it were conclusive. The Court held that such material could only be prima facie evidence and could not replace the officer's statutory duty to examine the reply and record reasons. The order was also inconsistent and showed non-application of mind. It was therefore set aside and the matter remanded for fresh assessment after personal hearing and verification of the data and records. Case-Laws VAT and Sales Tax Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332257