https://www.taxtmi.com/caselaws?id=329402 In a monthly tax regime, limitation for best-judgment assessment must be computed period-wise from the due date of each monthly return, so earlier monthly periods may become time-barred even if the assessment order is passed later. A show cause notice followed by a reasonable opportunity to respond was treated as sufficient compliance with natural justice, and the authority was not required to await a reply beyond the stipulated time. Writ jurisdiction remains supervisory, so factual findings of the appellate authority will not be disturbed absent perversity or reliable material showing error. The assessment was therefore liable to be interfered with only to the extent of the time-barred period. en-us Fri, 20 Nov 2015 00:00:00 +0530 Thu, 30 Jun 2016 21:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329402 In a monthly tax regime, limitation for best-judgment assessment must be computed period-wise from the due date of each monthly return, so earlier monthly periods may become time-barred even if the assessment order is passed later. A show cause notice followed by a reasonable opportunity to respond was treated as sufficient compliance with natural justice, and the authority was not required to await a reply beyond the stipulated time. Writ jurisdiction remains supervisory, so factual findings of the appellate authority will not be disturbed absent perversity or reliable material showing error. The assessment was therefore liable to be interfered with only to the extent of the time-barred period. Case-Laws VAT and Sales Tax Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329402