https://www.taxtmi.com/caselaws?id=311603 An assessing authority must independently examine objections and supporting documents, apply its own mind, and give a meaningful personal hearing before confirming an enforcement wing proposal or restricting exemption. Where the assessment order merely rejects objections on the basis that no documents were produced, without addressing the taxpayer's explanation or recording reasons for any ad hoc restriction, the order is unsustainable. The Madras HC therefore set aside the assessment orders, allowed the writ petitions, and remitted the matters for fresh consideration with a personal hearing and a reasoned decision on merits. en-us Mon, 20 Jun 2016 00:00:00 +0530 Thu, 04 Jan 2024 20:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311603 An assessing authority must independently examine objections and supporting documents, apply its own mind, and give a meaningful personal hearing before confirming an enforcement wing proposal or restricting exemption. Where the assessment order merely rejects objections on the basis that no documents were produced, without addressing the taxpayer's explanation or recording reasons for any ad hoc restriction, the order is unsustainable. The Madras HC therefore set aside the assessment orders, allowed the writ petitions, and remitted the matters for fresh consideration with a personal hearing and a reasoned decision on merits. Case-Laws VAT and Sales Tax Mon, 20 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311603