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2020 (7) TMI 551 - HC - VAT and Sales TaxValidity of assessment order - TNVAT Act - periods 2011-12 and 2012-13 - allegation is that the impugned assessments are passed entirely upon the report of the officials of the Enforcement Wing and do not reflect any independent application of mind on the part of the Assessing Officer - Circular No.3/2019 - HELD THAT:- Even in the case where there is an adverse report by the Enforcement Wing in regard to a particular issue, the Assessing Officer is at liberty and in fact ought to examine the issue independently. This has admittedly not been done in this case. Hence, the impugned orders are quashed and the Writ Petitions allowed.
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