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2015 (8) TMI 1467 - HC - VAT and Sales TaxBest Judgement Assessment - levy of penalty - appellant failed to respond to SCNs - Form WW rejected - Held that:- Tthe appellant is obliged to do under the Act, is to file monthly returns and not really the auditor's report. In any case, after the best of judgment assessment orders are passed, the appellant has filed Form WW. The correctness of the particulars reflected in Form WW are not in question. In such circumstances, the rejection of the request for passing revised assessment orders is not in accordance with law. This aspect has not been properly appreciated in the writ petitions. Once the original defect, if at all it was a defect, was cured by the assessee, by filing Form WW, the respondent cannot simply throw the form out on the ground that it was filed beyond the period of limitation. This is especially so when best of judgment assessment orders have been passed by him. The matter is remitted back to the respondent for taking on file Form WW filed by the appellant in respect of both the assessment years - appeal allowed by way of remand.
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