https://www.taxtmi.com/caselaws?id=397280 Best judgment assessment and penalty under the Tamil Nadu Value Added Tax Act were found unsustainable because the show cause notices did not propose the decisive additions and reversals later relied on, depriving the assessee of a fair opportunity to respond. The rejection of Form-H was also held unjustified because a defective statutory form should ordinarily have been returned for rectification rather than rejected outright. The assessment order was quashed and the matter remanded for fresh orders after due opportunity, including rectification of Form-H and personal hearing if necessary. en-us Mon, 03 Aug 2020 00:00:00 +0530 Thu, 10 Dec 2020 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397280 Best judgment assessment and penalty under the Tamil Nadu Value Added Tax Act were found unsustainable because the show cause notices did not propose the decisive additions and reversals later relied on, depriving the assessee of a fair opportunity to respond. The rejection of Form-H was also held unjustified because a defective statutory form should ordinarily have been returned for rectification rather than rejected outright. The assessment order was quashed and the matter remanded for fresh orders after due opportunity, including rectification of Form-H and personal hearing if necessary. Case-Laws VAT and Sales Tax Mon, 03 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397280