https://www.taxtmi.com/caselaws?id=333920 Assessment orders under the Tamil Nadu Value Added Tax Act, 2006 could not be sustained solely because Form-S Certificate had not been produced. The HC noted that the assessee claimed inability to obtain the certificate for reasons not attributable to it and that the assessments appeared to have been completed on the basis of the D-3 proposal and audit instructions without independent verification. The Assessing Officer was required to make appropriate verification through the official channel before completing the assessments. The orders were therefore set aside for fresh assessment after verification, with an opportunity of personal hearing to the assessee. en-us Tue, 04 Oct 2016 00:00:00 +0530 Fri, 28 Oct 2016 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333920 Assessment orders under the Tamil Nadu Value Added Tax Act, 2006 could not be sustained solely because Form-S Certificate had not been produced. The HC noted that the assessee claimed inability to obtain the certificate for reasons not attributable to it and that the assessments appeared to have been completed on the basis of the D-3 proposal and audit instructions without independent verification. The Assessing Officer was required to make appropriate verification through the official channel before completing the assessments. The orders were therefore set aside for fresh assessment after verification, with an opportunity of personal hearing to the assessee. Case-Laws VAT and Sales Tax Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333920