https://www.taxtmi.com/caselaws?id=162682 Writ interference under Article 226 was found unwarranted where the assessee failed to maintain proper books and could not reconcile turnover with primary records, justifying rejection of accounts and a best judgment assessment. The revisional authority upheld the enhanced turnover and demand as supported by the record. The High Court stated that it would not act as an appellate forum to reappreciate evidence, resolve disputed facts, or reassess turnover, taxable turnover, tax rate, or interest in writ jurisdiction. It also noted that the Tribunal was the final appellate authority under the statutory scheme, so the writ petitions were liable to be dismissed. en-us Thu, 26 May 2005 00:00:00 +0530 Wed, 12 Mar 2014 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162682 Writ interference under Article 226 was found unwarranted where the assessee failed to maintain proper books and could not reconcile turnover with primary records, justifying rejection of accounts and a best judgment assessment. The revisional authority upheld the enhanced turnover and demand as supported by the record. The High Court stated that it would not act as an appellate forum to reappreciate evidence, resolve disputed facts, or reassess turnover, taxable turnover, tax rate, or interest in writ jurisdiction. It also noted that the Tribunal was the final appellate authority under the statutory scheme, so the writ petitions were liable to be dismissed. Case-Laws VAT and Sales Tax Thu, 26 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162682