https://www.taxtmi.com/caselaws?id=268333 Best judgment assessment under the Kerala Value Added Tax regime requires a meaningful opportunity for the dealer to rectify defects or show cause before the authority departs from self-assessment. A notice proposing such assessment must allow a reasonable response period; a composite or immediate disposal that makes the notice ineffective fails fair procedure. Because the assessment was passed the next day after notice, the opportunity was illusory and the assessment was vitiated by breach of natural justice; the order was quashed. en-us Fri, 09 Oct 2015 00:00:00 +0530 Wed, 22 Jun 2016 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268333 Best judgment assessment under the Kerala Value Added Tax regime requires a meaningful opportunity for the dealer to rectify defects or show cause before the authority departs from self-assessment. A notice proposing such assessment must allow a reasonable response period; a composite or immediate disposal that makes the notice ineffective fails fair procedure. Because the assessment was passed the next day after notice, the opportunity was illusory and the assessment was vitiated by breach of natural justice; the order was quashed. Case-Laws VAT and Sales Tax Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268333