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2020 (3) TMI 1256 - HC - VAT and Sales TaxBest Judgement Assessment - KVAT Act - reason for completing the assessment on best of judgment basis is that the petitioner had failed to produce the audited statement along with the returns - HELD THAT:- In view of the limited relief sought and in the light of Exhibit P2- Division Bench judgment of this Court, the writ petition is disposed of directing the first respondent to consider Exhibit P4-rectification application and to pass a reasoned order thereon - In the meanwhile, recovery proceedings pursuant to Exhibit P1-order shall be kept in abeyance. Petition disposed off.
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