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2020 (8) TMI 223 - HC - VAT and Sales TaxBest Judgement Assessment - incomplete or defective form-H - levy of penalty - reversal of input tax credit - levy of tax on certain export and pre-export sales - HELD THAT:- When the first respondent had chosen to assess the petitioner to the best of Judgment under Section 27(1) of the Act, there is a duty cast on them to indicate the proposal to the assessee in the show cause notices. It is not in dispute that such proposals were not made in the prior notices. As such, the consequent impugned order itself cannot be sustained - Furthermore, when the first respondent was of the view that the Form-H submitted by the petitioner was incomplete or defective in nature, in all fairness, the first respondent ought to have returned the same to the petitioner for rectification instead of rejecting the same. The matter is remanded back to the first respondent for passing fresh orders, after giving due opportunity to the assessee - Petition allowed by way of remand.
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