https://www.taxtmi.com/caselaws?id=352415 The Assessing Officer must act as an independent statutory authority and decide dealer objections on their merits; an assessment cannot stand when it is based only on an Enforcement Wing report or an assumed admission recorded at inspection. Because the order showed no independent application of mind, it was found unsustainable and set aside, with remand for fresh adjudication after personal hearing. The penalty proposal under Section 27(3)(c) of the Tamil Nadu Value Added Tax Act, 2006 also did not survive, as the foundational ingredients for invoking the penal provision were absent on the recorded facts. en-us Wed, 22 Nov 2017 00:00:00 +0530 Thu, 14 Dec 2017 10:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352415 The Assessing Officer must act as an independent statutory authority and decide dealer objections on their merits; an assessment cannot stand when it is based only on an Enforcement Wing report or an assumed admission recorded at inspection. Because the order showed no independent application of mind, it was found unsustainable and set aside, with remand for fresh adjudication after personal hearing. The penalty proposal under Section 27(3)(c) of the Tamil Nadu Value Added Tax Act, 2006 also did not survive, as the foundational ingredients for invoking the penal provision were absent on the recorded facts. Case-Laws VAT and Sales Tax Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352415