https://www.taxtmi.com/caselaws?id=442660 An assessment order was found vulnerable because it ignored the C-Forms and F-Forms produced by the assessee, gave no reasons for rejecting that material, and did not reflect compliance with earlier directions to properly identify the disputed turnover. On that basis, the order was treated as suffering from patent non-application of mind and was set aside, with fresh assessment directed after considering all materials on record. The consequential bank account attachment, which depended entirely on the assessment demand, also lacked an independent basis once the assessment was quashed and was therefore set aside. en-us Thu, 24 Aug 2023 00:00:00 +0530 Fri, 08 Sep 2023 09:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442660 An assessment order was found vulnerable because it ignored the C-Forms and F-Forms produced by the assessee, gave no reasons for rejecting that material, and did not reflect compliance with earlier directions to properly identify the disputed turnover. On that basis, the order was treated as suffering from patent non-application of mind and was set aside, with fresh assessment directed after considering all materials on record. The consequential bank account attachment, which depended entirely on the assessment demand, also lacked an independent basis once the assessment was quashed and was therefore set aside. Case-Laws VAT and Sales Tax Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442660