https://www.taxtmi.com/caselaws?id=383596 Assessment orders under the Maharashtra Value Added Tax Act, 2002 and the Central Sales Tax Act, 1956 were found unsustainable because they did not deal with the assessee's submissions or give reasons for rejecting its stand that it was only operating an online marketplace and not buying or selling goods. The orders also failed to consider reliance on the exemption under Section 79 of the Information Technology Act, 2000. The absence of reasons rendered the decision-making process inconsistent with natural justice, and an appeal could not cure that defect because the rejection of submissions remained unexplained. The orders were set aside and the matter was remanded for fresh consideration. en-us Tue, 23 Jul 2019 00:00:00 +0530 Sat, 27 Jul 2019 07:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383596 Assessment orders under the Maharashtra Value Added Tax Act, 2002 and the Central Sales Tax Act, 1956 were found unsustainable because they did not deal with the assessee's submissions or give reasons for rejecting its stand that it was only operating an online marketplace and not buying or selling goods. The orders also failed to consider reliance on the exemption under Section 79 of the Information Technology Act, 2000. The absence of reasons rendered the decision-making process inconsistent with natural justice, and an appeal could not cure that defect because the rejection of submissions remained unexplained. The orders were set aside and the matter was remanded for fresh consideration. Case-Laws VAT and Sales Tax Tue, 23 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383596