https://www.taxtmi.com/caselaws?id=161926 Best judgment assessment under the Delhi Sales Tax Act, 1975 could be made only after a registered dealer failed to furnish the prescribed return or failed to comply with a valid statutory notice. The Delhi High Court held that the assessing authority could not bypass the return-filing procedure and proceed on the basis of inspection or search alone, because section 23 and rules 21, 25 and 26 required assessment to follow the statutory sequence of return, notice, and then best judgment only on default. The assessments were therefore invalid and quashed, with liberty to proceed only in accordance with the prescribed procedure. en-us Sat, 22 May 2004 00:00:00 +0530 Tue, 11 Feb 2014 14:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161926 Best judgment assessment under the Delhi Sales Tax Act, 1975 could be made only after a registered dealer failed to furnish the prescribed return or failed to comply with a valid statutory notice. The Delhi High Court held that the assessing authority could not bypass the return-filing procedure and proceed on the basis of inspection or search alone, because section 23 and rules 21, 25 and 26 required assessment to follow the statutory sequence of return, notice, and then best judgment only on default. The assessments were therefore invalid and quashed, with liberty to proceed only in accordance with the prescribed procedure. Case-Laws VAT and Sales Tax Sat, 22 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161926