https://www.taxtmi.com/caselaws?id=349027 Section 16-D of the Tamil Nadu General Sales Tax Act empowers the Special Committee to scrutinise orders where there is violation of the Act, the rules, or natural justice, and to direct fresh assessment where warranted. The Madras High Court found the Committee's rejection order arbitrary because it did not address earlier judicial directions or the merits, and held that the assessment orders had merged with the Committee's order. The impugned order and the assessment proceedings were set aside, and the matters were remanded for fresh assessment by the assessing officer with an open and independent mind, uninfluenced by the Enforcement Wing report or the Joint Commissioner's directions. en-us Tue, 05 Sep 2017 00:00:00 +0530 Fri, 06 Oct 2017 06:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349027 Section 16-D of the Tamil Nadu General Sales Tax Act empowers the Special Committee to scrutinise orders where there is violation of the Act, the rules, or natural justice, and to direct fresh assessment where warranted. The Madras High Court found the Committee's rejection order arbitrary because it did not address earlier judicial directions or the merits, and held that the assessment orders had merged with the Committee's order. The impugned order and the assessment proceedings were set aside, and the matters were remanded for fresh assessment by the assessing officer with an open and independent mind, uninfluenced by the Enforcement Wing report or the Joint Commissioner's directions. Case-Laws VAT and Sales Tax Tue, 05 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349027