https://www.taxtmi.com/caselaws?id=386537 An assessment order that rejects the assessee's explanation without clearly specifying what additional evidence is required, and that reflects a non-speaking or non-application of mind approach, is vulnerable to writ correction under Article 226. A mere show-cause notice calling for objections is insufficient where the authority intends to rely on further material. The High Court set aside the assessment and remitted the matter for fresh consideration, directing that any fresh notice must specify the evidence required and that the assessee must be given an opportunity to reply and be heard. en-us Tue, 17 Sep 2019 00:00:00 +0530 Tue, 01 Oct 2019 09:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386537 An assessment order that rejects the assessee's explanation without clearly specifying what additional evidence is required, and that reflects a non-speaking or non-application of mind approach, is vulnerable to writ correction under Article 226. A mere show-cause notice calling for objections is insufficient where the authority intends to rely on further material. The High Court set aside the assessment and remitted the matter for fresh consideration, directing that any fresh notice must specify the evidence required and that the assessee must be given an opportunity to reply and be heard. Case-Laws VAT and Sales Tax Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386537