https://www.taxtmi.com/caselaws?id=794478 Best judgment assessments for 2007-08 to 2011-12 were set aside because service of notices was doubtful and the taxpayer had been pursuing departmental relief, albeit before the wrong forum. The HC held that, in these circumstances, the assessments could not be sustained without a proper opportunity of hearing. The matters were remanded to the Assessing Authority for fresh determination of tax liability after due notice and opportunity to the taxpayer. en-us Mon, 22 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794478 Best judgment assessments for 2007-08 to 2011-12 were set aside because service of notices was doubtful and the taxpayer had been pursuing departmental relief, albeit before the wrong forum. The HC held that, in these circumstances, the assessments could not be sustained without a proper opportunity of hearing. The matters were remanded to the Assessing Authority for fresh determination of tax liability after due notice and opportunity to the taxpayer. Case-Laws VAT / Sales Tax Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794478