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VAT - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

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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