https://www.taxtmi.com/caselaws?id=399981 An adjudicatory order under the VAT regime must consider the dealer's objections to the show-cause notice and record reasons if the explanation is rejected; a bare assertion that the contentions were not considered is insufficient. Here, the assessment orders levying penal interest and penalty did not deal with the objections or the reply and contained no reasoned rejection, so the orders were held unsustainable. The HC set them aside and remanded the matter for fresh consideration after granting a personal hearing and passing a reasoned order. en-us Thu, 08 Oct 2020 00:00:00 +0530 Sat, 24 Oct 2020 18:06:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399981 An adjudicatory order under the VAT regime must consider the dealer's objections to the show-cause notice and record reasons if the explanation is rejected; a bare assertion that the contentions were not considered is insufficient. Here, the assessment orders levying penal interest and penalty did not deal with the objections or the reply and contained no reasoned rejection, so the orders were held unsustainable. The HC set them aside and remanded the matter for fresh consideration after granting a personal hearing and passing a reasoned order. Case-Laws VAT and Sales Tax Thu, 08 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399981