https://www.taxtmi.com/caselaws?id=381863 The court set aside the assessment orders under the Tamil Nadu Value Added Tax Act 2006 due to the lack of independent assessment by the first respondent. Emphasizing the need for the assessing officer to apply their mind independently, the court directed a reevaluation of the assessments in accordance with Narasu's principle. Despite the petitioner's non-compliance with objections and document submission, the court mandated fresh notices, allowing objections with supporting documents within a specified timeframe. The judgment highlighted procedural fairness and adherence to legal principles, disposing of the writ petitions without imposing costs on the parties involved. en-us Wed, 12 Jun 2019 00:00:00 +0530 Fri, 21 Jun 2019 08:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381863 The court set aside the assessment orders under the Tamil Nadu Value Added Tax Act 2006 due to the lack of independent assessment by the first respondent. Emphasizing the need for the assessing officer to apply their mind independently, the court directed a reevaluation of the assessments in accordance with Narasu's principle. Despite the petitioner's non-compliance with objections and document submission, the court mandated fresh notices, allowing objections with supporting documents within a specified timeframe. The judgment highlighted procedural fairness and adherence to legal principles, disposing of the writ petitions without imposing costs on the parties involved. Case-Laws VAT and Sales Tax Wed, 12 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381863