https://www.taxtmi.com/caselaws?id=331443 Under the KVAT regime, best judgment assessment cannot be initiated until the assessing authority first follows the statutory sequence for defective returns, gives the dealer an opportunity to cure the defects, and permits filing of a fresh or revised return. A notice proposing best judgment assessment issued without completing those steps was premature and could not be acted upon. The administrative circular was treated as reinforcing the obligation to follow the prescribed procedure before moving to best judgment assessment. en-us Wed, 20 Jan 2016 00:00:00 +0530 Thu, 12 Jan 2017 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331443 Under the KVAT regime, best judgment assessment cannot be initiated until the assessing authority first follows the statutory sequence for defective returns, gives the dealer an opportunity to cure the defects, and permits filing of a fresh or revised return. A notice proposing best judgment assessment issued without completing those steps was premature and could not be acted upon. The administrative circular was treated as reinforcing the obligation to follow the prescribed procedure before moving to best judgment assessment. Case-Laws VAT and Sales Tax Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331443