https://www.taxtmi.com/caselaws?id=128872 Best judgment assessment under section 17(3) of the Kerala General Sales Tax Act, 1963 must be based on reasonable conclusions and not arbitrary inference, and the principles of natural justice apply with full force. Where the assessing authority relies on adverse inspection materials or alleged transaction links, those materials must be disclosed and the assessee given a meaningful opportunity to rebut them, including cross-examination where relevant. Because the assessee was not effectively allowed to meet the material relied upon, the assessment was found procedurally unfair and unsupported by proper reasoning. The assessment and connected appellate orders were set aside and the matter was remitted for fresh decision in compliance with natural justice. en-us Thu, 12 Oct 2000 00:00:00 +0530 Fri, 12 Apr 2013 15:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128872 Best judgment assessment under section 17(3) of the Kerala General Sales Tax Act, 1963 must be based on reasonable conclusions and not arbitrary inference, and the principles of natural justice apply with full force. Where the assessing authority relies on adverse inspection materials or alleged transaction links, those materials must be disclosed and the assessee given a meaningful opportunity to rebut them, including cross-examination where relevant. Because the assessee was not effectively allowed to meet the material relied upon, the assessment was found procedurally unfair and unsupported by proper reasoning. The assessment and connected appellate orders were set aside and the matter was remitted for fresh decision in compliance with natural justice. Case-Laws VAT and Sales Tax Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128872