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Revisiting Best Judgement Assessment under VAT Act and GST Regime after 20 Years Deemed Futile.
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....Best Judgement Assessment - legislation itself has undergone two changes upon introduction of the VAT Act and thereafter GST regime - In such facts, no useful purpose would be served in remitting the matter to the authority to pass a fresh order at this belated stage after more than 20 years of the close of the assessment year.....