https://www.taxtmi.com/caselaws?id=397629 Assessment orders were set aside because the assessing authority was required to independently consider the dealer's objections and documentary evidence, rather than act merely on an enforcement wing proposal. The Court applied the principle that objections must be examined on their own merits and a reasoned order must be passed on the material on record. As the respondents did not seriously dispute the challenge and the assessment process was defective, the matters were remitted for fresh consideration with an opportunity to file objections and evidence and to be heard personally. en-us Mon, 09 Mar 2020 00:00:00 +0530 Tue, 25 Aug 2020 11:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397629 Assessment orders were set aside because the assessing authority was required to independently consider the dealer's objections and documentary evidence, rather than act merely on an enforcement wing proposal. The Court applied the principle that objections must be examined on their own merits and a reasoned order must be passed on the material on record. As the respondents did not seriously dispute the challenge and the assessment process was defective, the matters were remitted for fresh consideration with an opportunity to file objections and evidence and to be heard personally. Case-Laws VAT and Sales Tax Mon, 09 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397629