https://www.taxtmi.com/caselaws?id=163863 A best-judgment assessment under section 25 of the Tamil Nadu Value Added Tax Act, 2006 can be made only when the statutory preconditions are recorded, namely absence of a return or a return that is incomplete or incorrect. Where the impugned orders merely noted turnover reported in monthly returns and did not record any such jurisdictional fact, section 25 could not be invoked. In that situation, assessment had to proceed on the basis of the filed returns under the statutory scheme governing scrutiny and reassessment. The Madras HC therefore held the assessments unsustainable under section 25 and quashed them, leaving the authority free to proceed afresh in accordance with law. en-us Wed, 28 Jan 2009 00:00:00 +0530 Wed, 19 Nov 2014 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163863 A best-judgment assessment under section 25 of the Tamil Nadu Value Added Tax Act, 2006 can be made only when the statutory preconditions are recorded, namely absence of a return or a return that is incomplete or incorrect. Where the impugned orders merely noted turnover reported in monthly returns and did not record any such jurisdictional fact, section 25 could not be invoked. In that situation, assessment had to proceed on the basis of the filed returns under the statutory scheme governing scrutiny and reassessment. The Madras HC therefore held the assessments unsustainable under section 25 and quashed them, leaving the authority free to proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Wed, 28 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163863