https://www.taxtmi.com/caselaws?id=405902 Best judgment assessment under the Tamil Nadu Value Added Tax Act could not be initiated before the date on which a self-assessment is statutorily deemed to crystallize, because proceedings under Section 22(4) arise only after that deemed assessment date. The court also noted that where the dealer's turnover exceeded the prescribed limit, the Form WW report was a relevant statutory precondition and assessment action could not validly proceed without awaiting it. On those grounds, the impugned assessment order was quashed, the matter was remitted for fresh consideration in accordance with law, and the consequential bank attachment ceased to survive. en-us Tue, 02 Mar 2021 00:00:00 +0530 Thu, 01 Apr 2021 08:46:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405902 Best judgment assessment under the Tamil Nadu Value Added Tax Act could not be initiated before the date on which a self-assessment is statutorily deemed to crystallize, because proceedings under Section 22(4) arise only after that deemed assessment date. The court also noted that where the dealer's turnover exceeded the prescribed limit, the Form WW report was a relevant statutory precondition and assessment action could not validly proceed without awaiting it. On those grounds, the impugned assessment order was quashed, the matter was remitted for fresh consideration in accordance with law, and the consequential bank attachment ceased to survive. Case-Laws VAT and Sales Tax Tue, 02 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405902