https://www.taxtmi.com/caselaws?id=270393 Best judgment assessment under the Kerala Value Added Tax Rules, 2005 must follow the prescribed sequence: a prior notice in Form No. 17 calling for accounts and records, consideration of the dealer's response or default, and only then a notice proposing best judgment assessment. Issuing the record-calling notice and the proposal notice on the same day was inconsistent with that sequence and deprived the assessee of an effective opportunity to respond. The assessment was therefore held vitiated for breach of natural justice, and the order was quashed with a fresh assessment directed after giving the petitioner an opportunity of hearing. en-us Tue, 22 Sep 2015 00:00:00 +0530 Tue, 07 Jun 2016 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270393 Best judgment assessment under the Kerala Value Added Tax Rules, 2005 must follow the prescribed sequence: a prior notice in Form No. 17 calling for accounts and records, consideration of the dealer's response or default, and only then a notice proposing best judgment assessment. Issuing the record-calling notice and the proposal notice on the same day was inconsistent with that sequence and deprived the assessee of an effective opportunity to respond. The assessment was therefore held vitiated for breach of natural justice, and the order was quashed with a fresh assessment directed after giving the petitioner an opportunity of hearing. Case-Laws VAT and Sales Tax Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270393