https://www.taxtmi.com/caselaws?id=376749 Reassessment orders under the Value Added Tax Act were held unsustainable where they did not disclose the assessee's objections, the manner of their consideration, or reasons for rejecting them. An assessment order must show application of mind and give reasons for adjustments and additions, particularly when objections are raised. The absence of a meaningful hearing and of speaking reasons meant the orders could not stand, and the matter was directed to be reconsidered after due opportunity to the assessee. en-us Mon, 04 Feb 2019 00:00:00 +0530 Sat, 16 Mar 2019 07:45:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376749 Reassessment orders under the Value Added Tax Act were held unsustainable where they did not disclose the assessee's objections, the manner of their consideration, or reasons for rejecting them. An assessment order must show application of mind and give reasons for adjustments and additions, particularly when objections are raised. The absence of a meaningful hearing and of speaking reasons meant the orders could not stand, and the matter was directed to be reconsidered after due opportunity to the assessee. Case-Laws VAT and Sales Tax Mon, 04 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376749