https://www.taxtmi.com/caselaws?id=183549 Under the unamended entry tax regime, the HC held that adjustment of entry tax paid through a transporter could not be refused merely because the original check-gate receipt was not produced, where copies showing the dealer's name, goods value and tax particulars matched the departmental circular and statutory scheme. It further held that best judgment assessment under section 7 required a reasonable opportunity to establish the correctness and completeness of the return, which was not afforded here because the orders did not show a proper finding of incompleteness or meaningful opportunity to produce records. The writ was maintainable despite alternative remedies because the orders breached statutory procedure and natural justice, and the assessment and appellate orders were set aside for fresh reassessment. en-us Mon, 22 Jun 2015 00:00:00 +0530 Tue, 14 Jun 2016 09:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183549 Under the unamended entry tax regime, the HC held that adjustment of entry tax paid through a transporter could not be refused merely because the original check-gate receipt was not produced, where copies showing the dealer's name, goods value and tax particulars matched the departmental circular and statutory scheme. It further held that best judgment assessment under section 7 required a reasonable opportunity to establish the correctness and completeness of the return, which was not afforded here because the orders did not show a proper finding of incompleteness or meaningful opportunity to produce records. The writ was maintainable despite alternative remedies because the orders breached statutory procedure and natural justice, and the assessment and appellate orders were set aside for fresh reassessment. Case-Laws VAT and Sales Tax Mon, 22 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183549