https://www.taxtmi.com/highlights?id=56017 Principles of natural Justice - Non-application of mind - It is settled law that there must be an independent assessment made by the second respondent, while passing the assessment orders under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006. The second respondent cannot mechanically accept the findings of the Enforcement Wing Officials in his report submitted to the second respondent. - HC en-us Thu, 24 Dec 2020 10:22:58 +0530 Thu, 24 Dec 2020 10:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56017 Principles of natural Justice - Non-application of mind - It is settled law that there must be an independent assessment made by the second respondent, while passing the assessment orders under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006. The second respondent cannot mechanically accept the findings of the Enforcement Wing Officials in his report submitted to the second respondent. - HC Highlights VAT and Sales Tax Thu, 24 Dec 2020 10:22:58 +0530 https://www.taxtmi.com/highlights?id=56017