https://www.taxtmi.com/caselaws?id=270487 An ex parte best judgment assessment based on impounded documents was held unsustainable where copies of the retained material were not supplied to the assessee. The court applied the principle of natural justice and noted that section 46(3) of the Punjab Value Added Tax Act, 2005 requires the authority to make the documents available as required and not retain them beyond the prescribed period. Without access to the seized records, the assessee could not explain the entries or answer the proposed demand, so the assessment was vitiated. The assessment order was quashed and the matter remitted for fresh adjudication after supplying the documents and giving a proper opportunity of hearing. en-us Fri, 16 Oct 2015 00:00:00 +0530 Wed, 06 Jan 2016 23:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270487 An ex parte best judgment assessment based on impounded documents was held unsustainable where copies of the retained material were not supplied to the assessee. The court applied the principle of natural justice and noted that section 46(3) of the Punjab Value Added Tax Act, 2005 requires the authority to make the documents available as required and not retain them beyond the prescribed period. Without access to the seized records, the assessee could not explain the entries or answer the proposed demand, so the assessment was vitiated. The assessment order was quashed and the matter remitted for fresh adjudication after supplying the documents and giving a proper opportunity of hearing. Case-Laws VAT and Sales Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270487