https://www.taxtmi.com/caselaws?id=278765 A procedural default in not responding to show cause notices may justify best of judgment assessment, but it does not by itself authorise rejection of a later filed return-related form solely for delay. Where the assessee subsequently cured the defect by filing Form WW and the auditor's report was not disputed on merits, the authority was required to consider the filing in accordance with the statutory scheme. The rejection of Form WW merely because it was filed beyond the prescribed period was therefore not legally sustainable, and the matter was remitted for fresh consideration after accepting the form. en-us Tue, 11 Aug 2015 00:00:00 +0530 Wed, 20 Feb 2019 06:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278765 A procedural default in not responding to show cause notices may justify best of judgment assessment, but it does not by itself authorise rejection of a later filed return-related form solely for delay. Where the assessee subsequently cured the defect by filing Form WW and the auditor's report was not disputed on merits, the authority was required to consider the filing in accordance with the statutory scheme. The rejection of Form WW merely because it was filed beyond the prescribed period was therefore not legally sustainable, and the matter was remitted for fresh consideration after accepting the form. Case-Laws VAT and Sales Tax Tue, 11 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278765