https://www.taxtmi.com/caselaws?id=397746 The Court held in favor of the petitioners in the Writ Petitions, emphasizing that Assessing Officers must independently assess proposals without solely relying on higher authorities. A Circular issued by the Commissioner of State Tax empowered Assessing Officers to deviate from such proposals. Consequently, all impugned proceedings based on higher authorities' proposals were set aside, with matters remanded to Assessing Officers. Assessees were granted the liberty to file objections within 30 days, with assessment proceedings to be concluded within 12 weeks post objections submission or after the specified timeframe. Writ Petitions were allowed, and Connected Miscellaneous Petitions were closed without costs. en-us Wed, 05 Aug 2020 00:00:00 +0530 Tue, 09 Feb 2021 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397746 The Court held in favor of the petitioners in the Writ Petitions, emphasizing that Assessing Officers must independently assess proposals without solely relying on higher authorities. A Circular issued by the Commissioner of State Tax empowered Assessing Officers to deviate from such proposals. Consequently, all impugned proceedings based on higher authorities' proposals were set aside, with matters remanded to Assessing Officers. Assessees were granted the liberty to file objections within 30 days, with assessment proceedings to be concluded within 12 weeks post objections submission or after the specified timeframe. Writ Petitions were allowed, and Connected Miscellaneous Petitions were closed without costs. Case-Laws VAT and Sales Tax Wed, 05 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397746