https://www.taxtmi.com/caselaws?id=162449 Section 14 of the Tamil Nadu General Sales Tax Act, 1959 permits reopening only where delay in filing a return, or filing an incorrect or incomplete return, occurred for reasons beyond the assessee's control. The text states that a best judgment assessment under section 12(2) was made after notice and repeated opportunities to produce accounts, which the assessee did not use, so the assessment was not based on any return default beyond control. A revised return and medical certificate were said not to satisfy the statutory requirement. The refusal to reopen was described as a reasoned order, and the assessee was noted to have an effective statutory appeal under section 31. en-us Tue, 24 Apr 2001 00:00:00 +0530 Wed, 26 Feb 2014 17:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162449 Section 14 of the Tamil Nadu General Sales Tax Act, 1959 permits reopening only where delay in filing a return, or filing an incorrect or incomplete return, occurred for reasons beyond the assessee's control. The text states that a best judgment assessment under section 12(2) was made after notice and repeated opportunities to produce accounts, which the assessee did not use, so the assessment was not based on any return default beyond control. A revised return and medical certificate were said not to satisfy the statutory requirement. The refusal to reopen was described as a reasoned order, and the assessee was noted to have an effective statutory appeal under section 31. Case-Laws VAT and Sales Tax Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162449