https://www.taxtmi.com/caselaws?id=163931 Protective assessment under the Kerala Value Added Tax regime is sustainable only where the assessing authority records a rational, fact-based belief that the assessee was carrying on business in the name of, or in association with, another person, and that statutory ingredients are reflected in the assessment order itself. A mere facilitative act, such as introducing or identifying another person for registration, does not establish the required business nexus or jurisdictional foundation. The availability of an appellate remedy does not bar interference where the defect goes to the root of jurisdiction. On that basis, the assessment orders and consequential demand notices were held unsustainable. en-us Mon, 28 Jul 2008 00:00:00 +0530 Wed, 03 Dec 2014 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163931 Protective assessment under the Kerala Value Added Tax regime is sustainable only where the assessing authority records a rational, fact-based belief that the assessee was carrying on business in the name of, or in association with, another person, and that statutory ingredients are reflected in the assessment order itself. A mere facilitative act, such as introducing or identifying another person for registration, does not establish the required business nexus or jurisdictional foundation. The availability of an appellate remedy does not bar interference where the defect goes to the root of jurisdiction. On that basis, the assessment orders and consequential demand notices were held unsustainable. Case-Laws VAT and Sales Tax Mon, 28 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163931