https://www.taxtmi.com/caselaws?id=412694 Revisional assessments under the Tamil Nadu Value Added Tax Act, 2006 were vulnerable where the assessing authority merely reproduced the Enforcement Wing proposal without independently examining the material. Applying the Narasus principle, the Court held that the authority must apply its own mind and cannot act as a conduit for the proposal; the penalty-based conclusions were therefore set aside. The request for personal hearing and production of documents was not treated as decisive, because such hearing was not held to be statutorily mandatory for proceedings under Section 27. The matter was remitted for fresh assessment in accordance with the prescribed circular and independent consideration of the record. en-us Wed, 01 Sep 2021 00:00:00 +0530 Fri, 24 Sep 2021 07:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412694 Revisional assessments under the Tamil Nadu Value Added Tax Act, 2006 were vulnerable where the assessing authority merely reproduced the Enforcement Wing proposal without independently examining the material. Applying the Narasus principle, the Court held that the authority must apply its own mind and cannot act as a conduit for the proposal; the penalty-based conclusions were therefore set aside. The request for personal hearing and production of documents was not treated as decisive, because such hearing was not held to be statutorily mandatory for proceedings under Section 27. The matter was remitted for fresh assessment in accordance with the prescribed circular and independent consideration of the record. Case-Laws VAT and Sales Tax Wed, 01 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412694