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TMI Blog2015 (11) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner afresh, after affording him an opportunity of hearing in accordance with the directions in this judgment. The fresh order of assessment shall be passed within a period of one month from the date of receipt of a copy of this judgment. - Decided in favour of assessee. - W.P.(C).No.30189 of 2015 - - - Dated:- 9-10-2015 - A.K.JAYASANKARAN NAMBIAR, J. For the Petitioner : Adv. Sri.L.Rajesh Narayan For the Respondent : Government Pleader Sri.Liju V.Stephen ORDER The challenge in the writ petition is against Ext.P4 order of assessment that finalises an assessment in relation to the petitioner under the KVAT Act, for the period from 01.08.2015 to 03.09.2015, on best judgment basis. The main contention of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscrepancy in the returns filed, or in the tax paid, that the revenue authorities are called upon to determine the tax liability of the assessee on best judgement basis. As the phrase itself would signify, an assessment on best judgment basis is to be resorted to only when all attempts, at finalising an assessment based on available material, fail. This is the scheme envisaged for completion of assessments under the KVAT Act and Rules, as is evident from a reading of Sections 21, 22, 24 and 25 of the KVAT Act read with Rules 34, 35 and 38 of the KVAT Rules. 5. A reading of the aforementioned statutory provisions would indicate that where a return filed by a dealer is found to be defective or not accompanied by supporting documents or i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C), Ernakulam [2010 (3) KHC 299] where the practice of revenue authorities, in issuing a composite notice calling for fresh returns/documents/accounts as well as for the hearing in connection with the best judgment assessment that is proposed, was deprecated, the revenue authorities continue to follow such an unfair and arbitrary procedure while completing assessments on best judgment basis. 6. In the instant case, a mere perusal of Ext. P4 order would indicate that after serving a notice to the petitioner, intimating him of the proposal to complete the assessment for the assessment year on best judgment basis, the respondent assessing authority proceeded to pass orders on the very next day, thereby rendering the very purpose of the not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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