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        Case ID :
        Service Tax

        A best judgment assessment should be based on material and data...

        Best Judgment Assessment: Fair, Data-Driven Estimations, Not Punitive Actions by Adjudicating Authorities. Avoid Arbitrary Calculations.

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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.
                                A best judgment assessment should be based on material and data on record. It is not a tool in the hands of the Adjudicating Authority to punish the assessee. The estimation should be fair and reasonable, and not a wild guess work.
                                Note: It is a system-generated summary and is for quick reference only.
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