https://www.taxtmi.com/caselaws?id=407574 The High Court set aside the Assessment Order under the Telangana GST Act, 2017 for the tax period of November, 2018, due to concerns over the methodology of best judgment assessment by the 1st respondent. The court found the multiplication by 3 times the monthly SGST tax to calculate the tax liability and the imposition of a 100% penalty without specifying the provision to be arbitrary and lacking legal basis. The matter was remitted back to the 1st respondent for fresh consideration, with directions to explain the assessment methodology, provide a personal hearing, and pass a reasoned order within eight weeks. Consequential attachment or garnishee orders were also annulled. en-us Wed, 31 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407574 The High Court set aside the Assessment Order under the Telangana GST Act, 2017 for the tax period of November, 2018, due to concerns over the methodology of best judgment assessment by the 1st respondent. The court found the multiplication by 3 times the monthly SGST tax to calculate the tax liability and the imposition of a 100% penalty without specifying the provision to be arbitrary and lacking legal basis. The matter was remitted back to the 1st respondent for fresh consideration, with directions to explain the assessment methodology, provide a personal hearing, and pass a reasoned order within eight weeks. Consequential attachment or garnishee orders were also annulled. Case-Laws GST Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407574