https://www.taxtmi.com/caselaws?id=159709 Writ jurisdiction under Article 226 remained available despite an alternate statutory appeal or revision where the assessment was alleged to have breached natural justice, relied on untested material, or proceeded arbitrarily, and the assessee was not confined to the alternative remedy. Best judgment assessment under Section 12(3) of the Karnataka Sales Tax Act, 1957 read with Rule 18(3) had to rest on relevant material, fair reasoning and a reasonable nexus with the accounts; additions based on assumptions, unproved newspaper reports and material not properly confronted were unsustainable. The assessment order and demand notice were quashed, and the matter was remitted for fresh assessment after giving proper opportunity. en-us Thu, 04 Mar 1999 00:00:00 +0530 Fri, 29 Nov 2013 17:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159709 Writ jurisdiction under Article 226 remained available despite an alternate statutory appeal or revision where the assessment was alleged to have breached natural justice, relied on untested material, or proceeded arbitrarily, and the assessee was not confined to the alternative remedy. Best judgment assessment under Section 12(3) of the Karnataka Sales Tax Act, 1957 read with Rule 18(3) had to rest on relevant material, fair reasoning and a reasonable nexus with the accounts; additions based on assumptions, unproved newspaper reports and material not properly confronted were unsustainable. The assessment order and demand notice were quashed, and the matter was remitted for fresh assessment after giving proper opportunity. Case-Laws VAT and Sales Tax Thu, 04 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159709