https://www.taxtmi.com/caselaws?id=381546 Under the Tamil Nadu Value Added Tax Act, 2006, an assessing authority must make an independent assessment and not mechanically adopt an Enforcement Wing proposal. Where the assessee had not filed objections but sought a final opportunity to do so with supporting documents, the court treated that request as material in the peculiar facts and held that the assessment could not be sustained without affording such opportunity. The assessment orders were set aside and the matter was remitted for fresh adjudication after the assessee files objections, deposits 15% of the disputed tax within the stipulated time, and is given a personal hearing before a fresh order is passed in accordance with law. en-us Fri, 07 Jun 2019 00:00:00 +0530 Fri, 14 Jun 2019 07:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381546 Under the Tamil Nadu Value Added Tax Act, 2006, an assessing authority must make an independent assessment and not mechanically adopt an Enforcement Wing proposal. Where the assessee had not filed objections but sought a final opportunity to do so with supporting documents, the court treated that request as material in the peculiar facts and held that the assessment could not be sustained without affording such opportunity. The assessment orders were set aside and the matter was remitted for fresh adjudication after the assessee files objections, deposits 15% of the disputed tax within the stipulated time, and is given a personal hearing before a fresh order is passed in accordance with law. Case-Laws VAT and Sales Tax Fri, 07 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381546