https://www.taxtmi.com/caselaws?id=290798 Best judgment assessment for non-production of audited statements was questioned where earlier Division Bench authority had held that Section 25(1) of the Kerala Value Added Tax Act, 2003 does not permit such assessment merely for non-filing of Form Nos. 13 and 13(A). In that setting, the proper course was to require consideration of the pending rectification application by a reasoned order, and recovery proceedings under the assessment order were directed to remain in abeyance until such consideration. en-us Thu, 12 Mar 2020 00:00:00 +0530 Fri, 16 Oct 2020 10:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290798 Best judgment assessment for non-production of audited statements was questioned where earlier Division Bench authority had held that Section 25(1) of the Kerala Value Added Tax Act, 2003 does not permit such assessment merely for non-filing of Form Nos. 13 and 13(A). In that setting, the proper course was to require consideration of the pending rectification application by a reasoned order, and recovery proceedings under the assessment order were directed to remain in abeyance until such consideration. Case-Laws VAT and Sales Tax Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290798