https://www.taxtmi.com/caselaws?id=405630 A revisional assessment under the Tamil Nadu VAT Act was set aside because the assessing authority failed to independently examine the dealer's objections and instead substantially adopted the Enforcement Wing's report. The court noted that an inspection report may justify reopening, but the quasi-judicial authority must apply its own mind, consider the materials produced, and give reasons for accepting or rejecting the dealer's explanation, including the claim that inspection admissions were coerced. As the objections were dealt with cursorily and without proper reasoning, the revision orders were quashed and the matter was remitted for fresh disposal in accordance with law. en-us Mon, 01 Mar 2021 00:00:00 +0530 Wed, 16 Jun 2021 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405630 A revisional assessment under the Tamil Nadu VAT Act was set aside because the assessing authority failed to independently examine the dealer's objections and instead substantially adopted the Enforcement Wing's report. The court noted that an inspection report may justify reopening, but the quasi-judicial authority must apply its own mind, consider the materials produced, and give reasons for accepting or rejecting the dealer's explanation, including the claim that inspection admissions were coerced. As the objections were dealt with cursorily and without proper reasoning, the revision orders were quashed and the matter was remitted for fresh disposal in accordance with law. Case-Laws VAT and Sales Tax Mon, 01 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405630