https://www.taxtmi.com/caselaws?id=155346 Under the Tamil Nadu General Sales Tax Rules' self-assessment scheme, liability could not be fastened by best-judgment assessment without first following the enquiry and notice procedure required by rule 18(4). The text records that, where monthly returns were not filed on time, the assessing authority bypassed that mandatory step before issuing the demand and penalty. That omission was treated as non-compliance with the prescribed procedure and the resulting order was held not to be in accordance with law. The impugned order was quashed and the penalty amount directed to be refunded. en-us Wed, 13 Jan 1988 00:00:00 +0530 Tue, 03 Sep 2013 16:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155346 Under the Tamil Nadu General Sales Tax Rules' self-assessment scheme, liability could not be fastened by best-judgment assessment without first following the enquiry and notice procedure required by rule 18(4). The text records that, where monthly returns were not filed on time, the assessing authority bypassed that mandatory step before issuing the demand and penalty. That omission was treated as non-compliance with the prescribed procedure and the resulting order was held not to be in accordance with law. The impugned order was quashed and the penalty amount directed to be refunded. Case-Laws VAT and Sales Tax Wed, 13 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155346