https://www.taxtmi.com/caselaws?id=245205 A best judgment assessment based on inspection and seizure material was upheld where the dealer received notice of the proposed tax liability but filed no effective reply or supporting documents. The non-supply of the inspection report, by itself, was held insufficient to invalidate the proceedings when the notice already conveyed the material needed to contest the assessment. In these circumstances, the appellate orders were also sustained and the revision was found to disclose no merit. en-us Wed, 05 Mar 2014 00:00:00 +0530 Fri, 21 Mar 2014 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245205 A best judgment assessment based on inspection and seizure material was upheld where the dealer received notice of the proposed tax liability but filed no effective reply or supporting documents. The non-supply of the inspection report, by itself, was held insufficient to invalidate the proceedings when the notice already conveyed the material needed to contest the assessment. In these circumstances, the appellate orders were also sustained and the revision was found to disclose no merit. Case-Laws VAT and Sales Tax Wed, 05 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245205