https://www.taxtmi.com/caselaws?id=334280 Assessment orders reversing input tax credit, levying purchase tax and penalty, and fixing escaped turnover were set aside because they contained no substantive reasoning on the dealer's objections. In a quasi-judicial assessment, the authority must pass a speaking order showing application of mind to the reply to the pre-assessment notice and must address material contentions, including the claimed applicability of the Central Sales Tax regime to the separate turnover assessment. The matter was remitted for fresh consideration, with personal hearing and a reasoned order on merits. en-us Tue, 12 Jul 2016 00:00:00 +0530 Wed, 09 Nov 2016 11:43:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334280 Assessment orders reversing input tax credit, levying purchase tax and penalty, and fixing escaped turnover were set aside because they contained no substantive reasoning on the dealer's objections. In a quasi-judicial assessment, the authority must pass a speaking order showing application of mind to the reply to the pre-assessment notice and must address material contentions, including the claimed applicability of the Central Sales Tax regime to the separate turnover assessment. The matter was remitted for fresh consideration, with personal hearing and a reasoned order on merits. Case-Laws VAT and Sales Tax Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334280