https://www.taxtmi.com/caselaws?id=163687 Assessment against an unregistered dealer was completed by best judgment with penalty after failure to respond to the pre-assessment notice. The writ petition challenged the assessments on the basis that the contract was a works contract and that statutory deductions had not been granted, while a medical certificate was relied on to explain delay in filing the appeal. In the interest of justice, both the assessment orders and the Tribunal's order were set aside, and the matter was remitted for fresh assessment. The assessee was directed to appear before the assessing officer with the contract documents, books of account and supporting materials, so the assessment could be reconsidered in accordance with law. en-us Wed, 21 Nov 2007 00:00:00 +0530 Mon, 07 Apr 2014 15:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163687 Assessment against an unregistered dealer was completed by best judgment with penalty after failure to respond to the pre-assessment notice. The writ petition challenged the assessments on the basis that the contract was a works contract and that statutory deductions had not been granted, while a medical certificate was relied on to explain delay in filing the appeal. In the interest of justice, both the assessment orders and the Tribunal's order were set aside, and the matter was remitted for fresh assessment. The assessee was directed to appear before the assessing officer with the contract documents, books of account and supporting materials, so the assessment could be reconsidered in accordance with law. Case-Laws VAT and Sales Tax Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163687