https://www.taxtmi.com/caselaws?id=128693 Where an assessee fails to file a return under the U.P. Sales Tax Act, or does not establish the correctness or completeness of a return after a reasonable opportunity, the assessing authority may proceed to a best judgment assessment under section 7(3) without issuing a further separate notice. The statutory notice is confined to giving the assessee an opportunity to prove the return's accuracy; once that opportunity is given and not used, no additional notice is required before finalising assessment. The absence of another notice in that situation does not amount to a breach of natural justice, because the assessee's own default brings the matter to the best judgment stage. en-us Mon, 15 Apr 1963 00:00:00 +0530 Wed, 10 Apr 2013 12:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128693 Where an assessee fails to file a return under the U.P. Sales Tax Act, or does not establish the correctness or completeness of a return after a reasonable opportunity, the assessing authority may proceed to a best judgment assessment under section 7(3) without issuing a further separate notice. The statutory notice is confined to giving the assessee an opportunity to prove the return's accuracy; once that opportunity is given and not used, no additional notice is required before finalising assessment. The absence of another notice in that situation does not amount to a breach of natural justice, because the assessee's own default brings the matter to the best judgment stage. Case-Laws VAT and Sales Tax Mon, 15 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128693