https://www.taxtmi.com/caselaws?id=439321 Assessment and penalty under the KVAT Act cannot be sustained if the dealer is denied a meaningful opportunity to substantiate a defence of fraudulent consignments or misuse of TIN. Although the burden under Section 9 remains on the dealer to prove non-liability to tax, Section 25 requires a reasonable opportunity before best judgment assessment. Where the plea of misuse was raised and supporting material could have been produced, the orders were held unsustainable for want of effective hearing, and the matter was remitted for fresh consideration after affording such opportunity. en-us Mon, 12 Jun 2023 00:00:00 +0530 Thu, 22 Jun 2023 09:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439321 Assessment and penalty under the KVAT Act cannot be sustained if the dealer is denied a meaningful opportunity to substantiate a defence of fraudulent consignments or misuse of TIN. Although the burden under Section 9 remains on the dealer to prove non-liability to tax, Section 25 requires a reasonable opportunity before best judgment assessment. Where the plea of misuse was raised and supporting material could have been produced, the orders were held unsustainable for want of effective hearing, and the matter was remitted for fresh consideration after affording such opportunity. Case-Laws VAT and Sales Tax Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439321