TMI Blog2020 (1) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... iled justifying the passing of the order by the 1st respondent, it is a settled law that an order passed by a Statutory Authority must contain the reasons for the conclusions in the said order, and the said order cannot be supported by reasons given in an affidavit filed in the Court where the said order is challenged, as held by the Supreme Court in MOHINDER SINGH GILL ANR. VERSUS THE CHIIEF EL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o) Heard both sides. 2. Petitioner has assailed the assessment order dt.20.04.2017 passed by the 1st respondent for the assessment of VAT for the years 2015-16 and 2016-17. 3. A show cause notice in Form VAT 305A had been issued to the petitioner proposing to levy VAT of ₹ 31,54,273/- . Subsequently, final notice in Form VAT 305A, dt.13.01.2017, was served on the petitioner inviti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner contends that there is total non- application of mind by the 1st respondent to the explanation/objections filed by the petitioner and to the supporting material filed by the petitioner. 5. We agree with the said contentions. 6. Though a counter affidavit is filed justifying the passing of the order by the 1st respondent, it is a settled law that an order passed by a Statutory Au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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