https://www.taxtmi.com/caselaws?id=338719 Section 22(4) of the Tamil Nadu Value Added Tax Act permits best judgment assessment only after the assessing authority completes assessment after a reasonable opportunity of hearing, and Section 22(5) permits penalty only after that assessment, either in the assessment order or by a separate order. A show cause notice proposing penalty before completion of assessment was therefore premature and contrary to the statutory sequence. The explanation to Section 22(5), including clause (iii), also recognises deduction where concessional-rate tax has been paid but declarations were furnished late, so that issue could not be foreclosed at the notice stage. The notice was set aside, while the authority was left free to proceed afresh in accordance with law. en-us Wed, 04 Jan 2017 00:00:00 +0530 Fri, 10 Feb 2017 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338719 Section 22(4) of the Tamil Nadu Value Added Tax Act permits best judgment assessment only after the assessing authority completes assessment after a reasonable opportunity of hearing, and Section 22(5) permits penalty only after that assessment, either in the assessment order or by a separate order. A show cause notice proposing penalty before completion of assessment was therefore premature and contrary to the statutory sequence. The explanation to Section 22(5), including clause (iii), also recognises deduction where concessional-rate tax has been paid but declarations were furnished late, so that issue could not be foreclosed at the notice stage. The notice was set aside, while the authority was left free to proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338719