https://www.taxtmi.com/caselaws?id=383196 Best judgment assessment under the Tamil Nadu Value Added Tax framework may be sustained where a dealer fails to file the mandatory Form WW audit report or produce records sought through statutory notices, provided the estimate is a rational approximation connected to available material. The discussion identifies input tax credit adjustment registers, stock registers and transport documents as relevant assessment records. It also emphasises that writ intervention in fiscal disputes is ordinarily declined where an effective statutory appeal is available, with recourse to delay condonation and exclusion of time where applicable. en-us Fri, 05 Jul 2019 00:00:00 +0530 Fri, 19 Jul 2019 07:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383196 Best judgment assessment under the Tamil Nadu Value Added Tax framework may be sustained where a dealer fails to file the mandatory Form WW audit report or produce records sought through statutory notices, provided the estimate is a rational approximation connected to available material. The discussion identifies input tax credit adjustment registers, stock registers and transport documents as relevant assessment records. It also emphasises that writ intervention in fiscal disputes is ordinarily declined where an effective statutory appeal is available, with recourse to delay condonation and exclusion of time where applicable. Case-Laws VAT and Sales Tax Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383196