https://www.taxtmi.com/caselaws?id=163840 Best judgment assessments under the Kerala General Sales Tax Act and the Central Sales Tax Act must be made by the assessing authority as an independent quasi-judicial exercise. Intelligence wing findings and a prior penalty order under section 45A may be used as material, but they cannot be the sole basis for assessment. Where the authority merely adopts the penalty findings, treats silence on objections as confirmation, and does not independently verify the available materials, the assessment reflects endorsement rather than adjudication and violates natural justice. The assessment orders were therefore unsustainable and required fresh consideration by the assessing authority. en-us Tue, 23 Sep 2008 00:00:00 +0530 Fri, 28 Nov 2014 09:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163840 Best judgment assessments under the Kerala General Sales Tax Act and the Central Sales Tax Act must be made by the assessing authority as an independent quasi-judicial exercise. Intelligence wing findings and a prior penalty order under section 45A may be used as material, but they cannot be the sole basis for assessment. Where the authority merely adopts the penalty findings, treats silence on objections as confirmation, and does not independently verify the available materials, the assessment reflects endorsement rather than adjudication and violates natural justice. The assessment orders were therefore unsustainable and required fresh consideration by the assessing authority. Case-Laws VAT and Sales Tax Tue, 23 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163840