https://www.taxtmi.com/caselaws?id=444855 Turnover enhancement under the Assam Value Added Tax Act must follow the correct assessment route: where the authority proposes best judgment assessment under Section 37(1), the dealer must receive the prescribed notice, and where adverse inference is drawn on material collected by the authority, the proviso to Section 36(5) requires a reasonable opportunity of hearing. The text also notes that assessment under Section 39 must be completed within the prescribed limitation period, and unexplained delay in issuing demand notices may undermine the validity of the assessment. On that reasoning, the assessments and consequential demand notices are described as unsustainable. en-us Mon, 16 Oct 2023 00:00:00 +0530 Fri, 28 Nov 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444855 Turnover enhancement under the Assam Value Added Tax Act must follow the correct assessment route: where the authority proposes best judgment assessment under Section 37(1), the dealer must receive the prescribed notice, and where adverse inference is drawn on material collected by the authority, the proviso to Section 36(5) requires a reasonable opportunity of hearing. The text also notes that assessment under Section 39 must be completed within the prescribed limitation period, and unexplained delay in issuing demand notices may undermine the validity of the assessment. On that reasoning, the assessments and consequential demand notices are described as unsustainable. Case-Laws VAT / Sales Tax Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444855