https://www.taxtmi.com/caselaws?id=760184 A best judgment assessment under Section 23(4) of the Maharashtra Value Added Tax Act was quashed where no show cause notice was served, no effective hearing was granted, and the order contained unsupported hearing details. The court also treated glaring factual mistakes, misdescription of parties and transactions, and reliance on irrelevant material as indicators of non-application of mind and legal mala fides, with a strong prima facie limitation defect arising from apparent date manipulation. Although remand is often ordered after breach of natural justice, it was refused because a fresh assessment would have wrongly extended time despite the serious irregularities. The petitioners obtained complete relief. en-us Thu, 17 Oct 2024 00:00:00 +0530 Wed, 13 May 2026 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760184 A best judgment assessment under Section 23(4) of the Maharashtra Value Added Tax Act was quashed where no show cause notice was served, no effective hearing was granted, and the order contained unsupported hearing details. The court also treated glaring factual mistakes, misdescription of parties and transactions, and reliance on irrelevant material as indicators of non-application of mind and legal mala fides, with a strong prima facie limitation defect arising from apparent date manipulation. Although remand is often ordered after breach of natural justice, it was refused because a fresh assessment would have wrongly extended time despite the serious irregularities. The petitioners obtained complete relief. Case-Laws VAT / Sales Tax Thu, 17 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760184