Principles of natural Justice - Non-application of mind - It is ...

Independent Assessment Required u/s 27(2) of TN VAT Act; Avoid Mechanical Adoption of Enforcement Findings.

December 24, 2020

Case Laws VAT and Sales Tax HC

Principles of natural Justice - Non-application of mind - It is settled law that there must be an independent assessment made by the second respondent, while passing the assessment orders under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006. The second respondent cannot mechanically accept the findings of the Enforcement Wing Officials in his report submitted to the second respondent. - HC

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Principles of natural Justice - Non-application of mind - It is ...

Independent Assessment Required u/s 27(2) of TN VAT Act; Avoid Mechanical Adoption of Enforcement Findings.

December 24, 2020

Case Laws VAT and Sales Tax HC

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