Best judgment assessment: no prior notice required before assessment completion under section 46 of GST When an assessment is completed on a best judgment assessment basis, the Proper Officer is not required to issue any prior notice to the taxable person ... Summary
Best judgment assessment: no prior notice required before assessment completion under section 46 of GST
When an assessment is completed on a best judgment assessment basis, the Proper Officer is not required to issue any prior notice to the taxable person before completing the assessment.
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