https://www.taxtmi.com/caselaws?id=333539 Assessment orders were unsustainable where the Assessing Officer failed to independently consider the dealer's detailed objections and instead mechanically adopted the Enforcement Wing report. The authority was required to examine the objections on their merits, verify the records produced, and give reasons for accepting or rejecting the explanation of clerical error and the claim of exemption. Because the orders showed no real application of mind, they were set aside and remitted for fresh consideration after independent scrutiny of the objections and records and after affording personal hearing. en-us Tue, 27 Sep 2016 00:00:00 +0530 Mon, 17 Oct 2016 16:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333539 Assessment orders were unsustainable where the Assessing Officer failed to independently consider the dealer's detailed objections and instead mechanically adopted the Enforcement Wing report. The authority was required to examine the objections on their merits, verify the records produced, and give reasons for accepting or rejecting the explanation of clerical error and the claim of exemption. Because the orders showed no real application of mind, they were set aside and remitted for fresh consideration after independent scrutiny of the objections and records and after affording personal hearing. Case-Laws VAT and Sales Tax Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333539