https://www.taxtmi.com/caselaws?id=394364 A deemed assessment under the TNGST Act may be reopened where inspection materials indicate escaped turnover, and the dealer's failure to reply to the pre-assessment notice does not by itself invalidate reopening. The reopening notice was therefore upheld. However, a best judgment assessment cannot be sustained unless the dealer is given proper notice and opportunity before finalisation; since that procedural safeguard was not provided, the assessment order was set aside and remitted for fresh consideration after due notice. en-us Tue, 28 Jan 2020 00:00:00 +0530 Fri, 10 Apr 2020 11:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394364 A deemed assessment under the TNGST Act may be reopened where inspection materials indicate escaped turnover, and the dealer's failure to reply to the pre-assessment notice does not by itself invalidate reopening. The reopening notice was therefore upheld. However, a best judgment assessment cannot be sustained unless the dealer is given proper notice and opportunity before finalisation; since that procedural safeguard was not provided, the assessment order was set aside and remitted for fresh consideration after due notice. Case-Laws VAT and Sales Tax Tue, 28 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394364