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2018 (3) TMI 1042 - HC - VAT and Sales TaxValidity of assessment order - TNGST Act - The impugned order appears to be a very reasoned order, but however, on a closer scrutiny, it is seen that upto paragraph-7, the assessing officer has verbatim repeated the proposal in the notice dated 04.04.2005, extracted the entire explanation given by the petitioner, and the finding rendered by the respondent is only in paragraph-8, that too a single line - Held that: - the stand taken in the impugned order that they are bogus dealers / bill traders, appears to be factually incorrect and inconsistent with the averments in the counter affidavit and in particular, paragraph-7 of the counter affidavit. The other paragraphs in the counter affidavit deals with the burden of proof and on whom it lies etc. A reference has been made to Sections 10(2) and 3(2) of the TNGST Act in this regard. This Court has no hesitation to hold that the impugned proceedings is wholly vitiated on account of total non-application of mind and being devoid of reasons. The matter is remitted to the respondent for fresh consideration who shall afford adequate opportunity to the petitioner to cross-examine the third parties and after examining all the records, the respondent shall redo the assessment in accordance with law - Petition allowed by way of remand.
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