https://www.taxtmi.com/caselaws?id=159200 Best judgment assessment requires prior disclosure of the reasons for rejecting declared turnover and a reasonable opportunity to respond to the material relied on, because natural justice demands that the dealer know and meet the adverse material before assessment is made. Waiver of that protection arises only from intentional relinquishment of a known right, with full knowledge of both the right and the material proposed to be used; mere presence, silence, or a statement is insufficient. As no show-cause notice was issued and survey material was used without prior disclosure, the plea of waiver failed and the best judgment assessments could not be sustained on the facts found, requiring reconsideration in accordance with law. en-us Tue, 08 Apr 1997 00:00:00 +0530 Mon, 18 Nov 2013 14:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159200 Best judgment assessment requires prior disclosure of the reasons for rejecting declared turnover and a reasonable opportunity to respond to the material relied on, because natural justice demands that the dealer know and meet the adverse material before assessment is made. Waiver of that protection arises only from intentional relinquishment of a known right, with full knowledge of both the right and the material proposed to be used; mere presence, silence, or a statement is insufficient. As no show-cause notice was issued and survey material was used without prior disclosure, the plea of waiver failed and the best judgment assessments could not be sustained on the facts found, requiring reconsideration in accordance with law. Case-Laws VAT and Sales Tax Tue, 08 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159200