Best Judgement Assessment - legislation itself has undergone two ...
Revisiting Best Judgement Assessment under VAT Act and GST Regime after 20 Years Deemed Futile.
July 25, 2019
Case Laws VAT and Sales Tax HC
Best Judgement Assessment - legislation itself has undergone two changes upon introduction of the VAT Act and thereafter GST regime - In such facts, no useful purpose would be served in remitting the matter to the authority to pass a fresh order at this belated stage after more than 20 years of the close of the assessment year.
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