https://www.taxtmi.com/caselaws?id=276211 Section 16(d) of the Tamil Nadu General Sales Tax Act permits interference only where the assessment or order was passed in violation of the Act, the Rules, or principles of natural justice. The text stresses that the Special Committee must examine the assessee's objections and record reasons showing application of mind; a bare statement that enough opportunity was given is insufficient. Recording reasons is treated as an integral part of fair, quasi-judicial decision-making and a safeguard against arbitrariness. On that basis, the non-speaking disposal is described as unsustainable for want of reasons and breach of natural justice, with the matter remitted for fresh consideration on merits. en-us Tue, 25 Aug 2009 00:00:00 +0530 Fri, 02 Nov 2018 09:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276211 Section 16(d) of the Tamil Nadu General Sales Tax Act permits interference only where the assessment or order was passed in violation of the Act, the Rules, or principles of natural justice. The text stresses that the Special Committee must examine the assessee's objections and record reasons showing application of mind; a bare statement that enough opportunity was given is insufficient. Recording reasons is treated as an integral part of fair, quasi-judicial decision-making and a safeguard against arbitrariness. On that basis, the non-speaking disposal is described as unsustainable for want of reasons and breach of natural justice, with the matter remitted for fresh consideration on merits. Case-Laws VAT and Sales Tax Tue, 25 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276211