https://www.taxtmi.com/caselaws?id=160828 Delayed assessment after timely filing of returns does not, by itself, vitiate assessment under the Tripura Sales Tax Act, 1976. However, where the dealer filed returns on time and the delay was not attributable to him, interest could not be imposed on the enhanced tax for the intervening period. Best judgment assessment requires prior notice of the adverse material proposed to be relied on and a reasonable opportunity to rebut it; reliance on market-rate material without such notice breaches fair procedure and invalidates the assessment. The assessment, appellate, revisional and demand orders were set aside, with liberty to make a fresh assessment in accordance with law. en-us Tue, 10 Sep 2002 00:00:00 +0530 Wed, 25 Dec 2013 13:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160828 Delayed assessment after timely filing of returns does not, by itself, vitiate assessment under the Tripura Sales Tax Act, 1976. However, where the dealer filed returns on time and the delay was not attributable to him, interest could not be imposed on the enhanced tax for the intervening period. Best judgment assessment requires prior notice of the adverse material proposed to be relied on and a reasonable opportunity to rebut it; reliance on market-rate material without such notice breaches fair procedure and invalidates the assessment. The assessment, appellate, revisional and demand orders were set aside, with liberty to make a fresh assessment in accordance with law. Case-Laws VAT and Sales Tax Tue, 10 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160828