https://www.taxtmi.com/caselaws?id=269121 Before resorting to best judgment assessment under the Kerala Value Added Tax regime, the assessing authority must follow the prescribed sequence for defective or incomplete returns, serve proper notices, and give the dealer a meaningful opportunity to produce records, accounts and supporting documents. A composite notice that simultaneously calls for records and asks the dealer to show cause against best judgment assessment, without adequate compliance with the statutory procedure, is inconsistent with the Act, the Rules and fair hearing requirements. On that basis, the assessment orders were quashed and the matter was remitted for fresh assessment after hearing the dealer. en-us Mon, 02 Nov 2015 00:00:00 +0530 Tue, 24 Nov 2015 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269121 Before resorting to best judgment assessment under the Kerala Value Added Tax regime, the assessing authority must follow the prescribed sequence for defective or incomplete returns, serve proper notices, and give the dealer a meaningful opportunity to produce records, accounts and supporting documents. A composite notice that simultaneously calls for records and asks the dealer to show cause against best judgment assessment, without adequate compliance with the statutory procedure, is inconsistent with the Act, the Rules and fair hearing requirements. On that basis, the assessment orders were quashed and the matter was remitted for fresh assessment after hearing the dealer. Case-Laws VAT and Sales Tax Mon, 02 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269121