https://www.taxtmi.com/caselaws?id=408259 The case involved issues regarding non-filing of GST returns, issuance of best judgment assessment order, consideration of input tax credit, calculation of interest on net GST liability, methodology for best judgment assessment in the real estate sector, violation of principles of natural justice, and imposition of penalty under the CGST Act. The appellant's arguments were upheld, highlighting flaws in the adjudicating authority's order. The case was remanded back to the authority with directions to adhere to proper procedures, issue a speaking order, and ensure principles of natural justice are followed. The appeal was disposed of accordingly. en-us Tue, 29 Dec 2020 00:00:00 +0530 Tue, 25 Mar 2025 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408259 The case involved issues regarding non-filing of GST returns, issuance of best judgment assessment order, consideration of input tax credit, calculation of interest on net GST liability, methodology for best judgment assessment in the real estate sector, violation of principles of natural justice, and imposition of penalty under the CGST Act. The appellant's arguments were upheld, highlighting flaws in the adjudicating authority's order. The case was remanded back to the authority with directions to adhere to proper procedures, issue a speaking order, and ensure principles of natural justice are followed. The appeal was disposed of accordingly. Case-Laws GST Tue, 29 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408259