https://www.taxtmi.com/caselaws?id=393947 Assessment orders based on Enforcement Wing proposals could not be sustained where the Assessing Officer failed to apply independent mind to the objections and did not give a reasonable opportunity to produce documents under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006. The High Court held that such procedural lapses vitiated the assessments, because objections had to be adjudicated on their own merits and the taxpayer had to be afforded personal hearing. The orders were set aside and the matters were remanded for fresh consideration after receipt of documents and hearing. en-us Tue, 03 Mar 2020 00:00:00 +0530 Thu, 26 Mar 2020 10:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393947 Assessment orders based on Enforcement Wing proposals could not be sustained where the Assessing Officer failed to apply independent mind to the objections and did not give a reasonable opportunity to produce documents under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006. The High Court held that such procedural lapses vitiated the assessments, because objections had to be adjudicated on their own merits and the taxpayer had to be afforded personal hearing. The orders were set aside and the matters were remanded for fresh consideration after receipt of documents and hearing. Case-Laws VAT and Sales Tax Tue, 03 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393947