https://www.taxtmi.com/caselaws?id=386881 An assessment order under the Gujarat Value Added Tax Act was challenged as a non-speaking order passed in breach of natural justice. The text notes that the authority only recorded the dealer's presence and filing of documents, without addressing the submissions made or giving reasons for the demand. It states that a quasi-judicial authority must record reasons because they are essential to fairness, transparency, and effective judicial review. It also notes the absence of notice of further hearing and concludes that the assessment order could not be sustained and was liable to be quashed and set aside. en-us Thu, 03 Oct 2019 00:00:00 +0530 Fri, 11 Oct 2019 11:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386881 An assessment order under the Gujarat Value Added Tax Act was challenged as a non-speaking order passed in breach of natural justice. The text notes that the authority only recorded the dealer's presence and filing of documents, without addressing the submissions made or giving reasons for the demand. It states that a quasi-judicial authority must record reasons because they are essential to fairness, transparency, and effective judicial review. It also notes the absence of notice of further hearing and concludes that the assessment order could not be sustained and was liable to be quashed and set aside. Case-Laws VAT and Sales Tax Thu, 03 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386881