https://www.taxtmi.com/caselaws?id=430574 The court set aside the reassessment order dated 28.01.2014 and the subsequent order dated 29.07.2015, concluding that the reassessment was initiated without proper application of mind and in the absence of statutory authority to review the original audit assessment. The court found that the Sales Tax Officer had not formed an independent opinion but relied solely on audit objections, which was impermissible. The court emphasized the necessity of forming an opinion before issuing a reassessment notice and highlighted that the reassessment order lacked valid reasons for reopening the assessment. en-us Thu, 17 Nov 2022 00:00:00 +0530 Tue, 22 Nov 2022 23:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430574 The court set aside the reassessment order dated 28.01.2014 and the subsequent order dated 29.07.2015, concluding that the reassessment was initiated without proper application of mind and in the absence of statutory authority to review the original audit assessment. The court found that the Sales Tax Officer had not formed an independent opinion but relied solely on audit objections, which was impermissible. The court emphasized the necessity of forming an opinion before issuing a reassessment notice and highlighted that the reassessment order lacked valid reasons for reopening the assessment. Case-Laws VAT and Sales Tax Thu, 17 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430574