https://www.taxtmi.com/caselaws?id=164578 Best judgment assessment of an unregistered dealer under section 38(7) of the Karnataka Value Added Tax Act, 2003 was held invalid because the assessing officer was not shown to have been specifically authorised by the Commissioner for that purpose. The record disclosed only audit assignment and internal notes, which did not satisfy the statutory requirement of specific authorisation. As statutory powers must be exercised strictly within the Act, the assessment order could not be sustained for want of jurisdiction, and the revisional order restoring it also failed once the foundational authorisation was absent. en-us Tue, 27 Oct 2009 00:00:00 +0530 Wed, 29 Oct 2014 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164578 Best judgment assessment of an unregistered dealer under section 38(7) of the Karnataka Value Added Tax Act, 2003 was held invalid because the assessing officer was not shown to have been specifically authorised by the Commissioner for that purpose. The record disclosed only audit assignment and internal notes, which did not satisfy the statutory requirement of specific authorisation. As statutory powers must be exercised strictly within the Act, the assessment order could not be sustained for want of jurisdiction, and the revisional order restoring it also failed once the foundational authorisation was absent. Case-Laws VAT and Sales Tax Tue, 27 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164578