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    <title>2018 (7) TMI 1428 - MADRAS HIGH COURT</title>
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    <description>An assessment based on web report discrepancies must be supported by proper enquiry, including verification with the other dealer, and by reasoned consideration of the dealer&#039;s objections before finalisation. A vague, non-speaking order that shows no application of mind and fails to deal with objections breaches settled procedure and natural justice. Such an order is unsustainable and is set aside, with the matter remanded for fresh consideration after personal hearing and a reasoned order.</description>
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      <description>An assessment based on web report discrepancies must be supported by proper enquiry, including verification with the other dealer, and by reasoned consideration of the dealer&#039;s objections before finalisation. A vague, non-speaking order that shows no application of mind and fails to deal with objections breaches settled procedure and natural justice. Such an order is unsustainable and is set aside, with the matter remanded for fresh consideration after personal hearing and a reasoned order.</description>
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