https://www.taxtmi.com/caselaws?id=369183 The court set aside the impugned assessment orders for assessment years 2004-05 and 2005-06, directing the respondent to pass fresh orders after considering the detailed enquiry report and petitioner's contentions. Emphasizing the importance of recording reasons for decisions, the court highlighted the necessity for quasi-judicial authorities to issue speaking orders. The respondent was instructed to schedule a specific hearing date within two weeks for the petitioner to present their arguments and pass reasoned orders purely on merits within four weeks. The court did not delve into the case's merits, leaving the decision to the respondent's discretion, with non-cooperation by the petitioner to be duly recorded. en-us Wed, 26 Sep 2018 00:00:00 +0530 Tue, 23 Oct 2018 06:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369183 The court set aside the impugned assessment orders for assessment years 2004-05 and 2005-06, directing the respondent to pass fresh orders after considering the detailed enquiry report and petitioner's contentions. Emphasizing the importance of recording reasons for decisions, the court highlighted the necessity for quasi-judicial authorities to issue speaking orders. The respondent was instructed to schedule a specific hearing date within two weeks for the petitioner to present their arguments and pass reasoned orders purely on merits within four weeks. The court did not delve into the case's merits, leaving the decision to the respondent's discretion, with non-cooperation by the petitioner to be duly recorded. Case-Laws VAT and Sales Tax Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369183