https://www.taxtmi.com/caselaws?id=181086 A best judgment assessment under section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 cannot stand where the dealer is denied a reasonable opportunity of hearing and the statutory safeguard under section 81 is not effectively followed. The High Court noted that the assessing authority's order contained inconsistent statements about objections and documents, showing non-application of mind. Because adverse materials were relied upon, the dealer was entitled to summon and cross-examine the relevant persons. The assessment was set aside and the matter remitted for fresh consideration after granting hearing and compliance with section 81. en-us Fri, 06 Feb 2015 00:00:00 +0530 Thu, 07 Apr 2016 10:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181086 A best judgment assessment under section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 cannot stand where the dealer is denied a reasonable opportunity of hearing and the statutory safeguard under section 81 is not effectively followed. The High Court noted that the assessing authority's order contained inconsistent statements about objections and documents, showing non-application of mind. Because adverse materials were relied upon, the dealer was entitled to summon and cross-examine the relevant persons. The assessment was set aside and the matter remitted for fresh consideration after granting hearing and compliance with section 81. Case-Laws VAT and Sales Tax Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181086