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<h1>Proper Officer Can Complete GST Best Judgment Assessment Without Prior Notice Under Section 46</h1> Under the provisions related to 'best judgment assessment' in the context of GST, a Proper Officer is not required to issue a notice to the taxable person before completing an assessment under Section 46. This approach is part of the statutory framework outlined in the Draft Model GST, as clarified in a frequently asked questions document dated September 21, 2016.