https://www.taxtmi.com/caselaws?id=396882 Assessment orders under the Tamil Nadu Value Added Tax Act were found unsustainable where they were made solely on the basis of the Enforcement Wing's report without independent application of mind by the Assessing Officer. The governing instruction required the Assessing Authority to examine the matter independently and, where necessary, depart from the proposal with recorded reasons. Because no such independent scrutiny was shown, the assessments were quashed and the writ petitions were allowed in favour of the assessee. en-us Fri, 17 Jul 2020 00:00:00 +0530 Fri, 24 Jul 2020 08:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396882 Assessment orders under the Tamil Nadu Value Added Tax Act were found unsustainable where they were made solely on the basis of the Enforcement Wing's report without independent application of mind by the Assessing Officer. The governing instruction required the Assessing Authority to examine the matter independently and, where necessary, depart from the proposal with recorded reasons. Because no such independent scrutiny was shown, the assessments were quashed and the writ petitions were allowed in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 17 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396882