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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Assessment procedure: specified forms and timelines for best judgment and summary GST assessments, including notice, reply and withdrawal mechanism.</h1> Procedure mandates specified forms for GST assessments: FORM GST ASMT-13 for regular assessment; FORM GST ASMT-14 notice with grounds and a fifteen day reply period leading to FORM GST ASMT-15 order for best judgment assessment; FORM GST ASMT-16 for summary assessment; FORM GST ASMT-17 for withdrawal application; and FORM GST ASMT-18 for the withdrawal or rejection order.

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