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2019 (7) TMI 892 - HC - VAT and Sales TaxBest Judgement assessment - Form 'WW' - the writ petitioner did not file report from the Auditor being Auditor's statement in the prescribed form - Section 63A of TNVAT Act and Rule 16 of TNVAT Rules - HELD THAT:- In the instant case, unlike TVL. NITHRA FURNITURE P. LTD., VERSUS THE ASSISTANT COMMISSIONER (CT) , CHENNAI. [2015 (8) TMI 1467 - MADRAS HIGH COURT] best judgment assessment was not revisited solely because of Form 'WW' issue. This becomes clear from the personal hearing notice issued by the respondent dated 12.03.2018 captioned 'PERSONAL HEARING NOTICE'. A perusal of this notice reveals that the respondent has asked for atleast three documents with clarity and specificity. Therefore, in the instant case, the respondent has asked for at least three distinct / specific documents and the same has not been furnished by the writ petitioner dealer. It is not a case of mere non submission of Form 'WW'. Therefore, it comes out clearly that even while making the proposal, vide notice dated 01.02.2018, the respondent has made some approximation and has taken into account whatever material was available before him. Writ petitioner has not produced any contra material thereafter though the respondent had specifically asked for three different sets of documents, which were not produced - this Court is inclined to accept the submission that the instant case is distinguishable on facts from 'Tvl.Nithra Furniture case'. In the instant case, it is nobody's case that while making best judgment assessment, it has been made arbitrarily. Respondent had added 50% of the returns taken out from the web report, but that is based on absence of documents, which were sought for under 12.03.2018 notice. In the absence of documents, the respondent has no option other than making approximation. Petition dismissed.
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