https://www.taxtmi.com/caselaws?id=160403 An efficacious statutory appeal ordinarily weighs against writ intervention in fiscal matters, but the court may still examine the controversy on merits where circumstances justify it. In this commentary, the seizure of registers was treated as lawful because reasons were recorded and the power was exercised on suspicion of tax evasion. The seized records were shown to the assessee on several occasions before assessment, and repeated opportunities to respond were not used. A best judgment assessment based on those materials was therefore regarded as bona fide and rational, with no violation of natural justice, and the related penalty was upheld. en-us Mon, 31 Jul 2000 00:00:00 +0530 Tue, 17 Dec 2013 16:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160403 An efficacious statutory appeal ordinarily weighs against writ intervention in fiscal matters, but the court may still examine the controversy on merits where circumstances justify it. In this commentary, the seizure of registers was treated as lawful because reasons were recorded and the power was exercised on suspicion of tax evasion. The seized records were shown to the assessee on several occasions before assessment, and repeated opportunities to respond were not used. A best judgment assessment based on those materials was therefore regarded as bona fide and rational, with no violation of natural justice, and the related penalty was upheld. Case-Laws VAT and Sales Tax Mon, 31 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160403