2026-VIL-481-MP
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VAT High Court Cases

M.P. Value Added Tax Act, 2002 - Best Judgment Assessment - Assessing Officer invoked the principle of best judgment assessment on the ground that the appellant failed to furnish the VAT audit report in Form No.41-A and determined the turnover by making additions to the declared figures and imposed VAT at the rate of 13% and 5% on various components - Appellant contended that the invocation of best judgment assessment was unjustified as the appellant had maintained regular books of accounts reflecting the true nature of transactions - HELD - The Authorities found that the appellant had failed to maintain correct accounts of sales and purchases and did not produce the audit books of accounts to establish its claims. Under Sections 39 and 20 of the MPVAT Act, every dealer must maintain a correct account of sales and purchases, and if he fails to do so, the Assessing Officer has the power to pass a best judgment order under Section 20(5) of the Act. The Assessing Officer had the power to pass the best judgment order, and the finding that the appellant's accounts were not reliable was a concurrent finding of fact by the Authorities – Further, the Authorities found that the appellant failed to produce reliable documentary evidence to substantiate its claim regarding the alleged lower turnover taxable at 13%. The burden of proof lies on the appellant to establish the correctness of its returns and classification of goods, which it failed to discharge. The findings of the Authorities regarding the incorrect maintenance of accounts and the application of tax rates were concurrent findings of fact based on an appreciation of the evidence, which are not liable to be interfered with in an appeal under Section 53 of the VAT Act - The VAT appeal is dismissed
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By CA Vivek Jalan

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