https://www.taxtmi.com/caselaws?id=402324 Revisional assessment under the Tamil Nadu Value Added Tax Act, 2006 cannot be sustained where it is based mechanically on an Enforcement Wing report without independent verification of the dealer's books of accounts. The Court noted that the authority was required to conduct an independent enquiry, consider the dealer's objections to the pre-revision proposal, and follow fair procedure before revising a completed assessment. As those safeguards were not shown to have been followed, the revision orders were quashed and the matter was remanded for fresh consideration with adequate opportunity and personal hearing. en-us Mon, 21 Dec 2020 00:00:00 +0530 Tue, 29 Dec 2020 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402324 Revisional assessment under the Tamil Nadu Value Added Tax Act, 2006 cannot be sustained where it is based mechanically on an Enforcement Wing report without independent verification of the dealer's books of accounts. The Court noted that the authority was required to conduct an independent enquiry, consider the dealer's objections to the pre-revision proposal, and follow fair procedure before revising a completed assessment. As those safeguards were not shown to have been followed, the revision orders were quashed and the matter was remanded for fresh consideration with adequate opportunity and personal hearing. Case-Laws VAT and Sales Tax Mon, 21 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402324