Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 425 - UTTARAKHAND HIGH COURTBest Judgement - scope of estimation - Finding no cooperation from him as the petitioner did not care to respond to the notices, best of judgment assessments were completed - Held that:- While best of judgment assessment may involve an element of guess work, but at the same time, it is settled law that it must be made bona fide and it cannot be whimsical or arbitrary. Therefore, as far as the CTR No. 67 of 2011 is concerned, we would grant relief by holding that there was an element of perversity in the turnover arrived at in regard to readymade garments, instead of remanding the matter as we think that no purpose will be served by remanding the matter as the petitioner did not avail of the opportunities, which were given by the statutory Authorities to respond to the notices, which were issued and we cannot give an opportunity again. Therefore, we would, instead, fix the turnover at ₹ 12 lacs in relation to readymade garments and the revision will stand allowed to that extent only and his assessment will stand modified as above on the said basis. - Decided partly in favor of assessee.
|