https://www.taxtmi.com/caselaws?id=345115 Assessment orders cannot stand where the Assessing Officer appears to have relied chiefly on an Enforcement Wing proposal without making an independent quasi-judicial evaluation of the dealer's objections and available material. Even if records were not produced at the proper stage, reasons must be recorded for rejecting the dealer's stand and the decision must reflect the officer's own application of mind. The matter was remanded for de novo assessment because no clear final warning of ex parte completion was shown, and a further opportunity was considered appropriate, subject to conditions protecting the revenue and treating the existing orders as show-cause notices upon compliance. en-us Tue, 20 Jun 2017 00:00:00 +0530 Mon, 10 Jul 2017 10:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345115 Assessment orders cannot stand where the Assessing Officer appears to have relied chiefly on an Enforcement Wing proposal without making an independent quasi-judicial evaluation of the dealer's objections and available material. Even if records were not produced at the proper stage, reasons must be recorded for rejecting the dealer's stand and the decision must reflect the officer's own application of mind. The matter was remanded for de novo assessment because no clear final warning of ex parte completion was shown, and a further opportunity was considered appropriate, subject to conditions protecting the revenue and treating the existing orders as show-cause notices upon compliance. Case-Laws VAT and Sales Tax Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345115