https://www.taxtmi.com/caselaws?id=419050 A best judgment assessment under Section 62 of the Jharkhand GST Act is invalid unless it is preceded by the mandatory notice under Section 46 to the return defaulter. The statutory scheme makes prior notice a substantive safeguard, and Section 62(2) provides a further opportunity to file a valid return within thirty days of service of the assessment order, after which the assessment is deemed withdrawn. Where the record does not establish service of the Section 46 notice before the assessment order, the assessment is vitiated and consequential appellate action cannot stand. On that basis, the blocking and adjustment of input tax credit was also set aside and the credit directed to be unblocked. en-us Tue, 22 Feb 2022 00:00:00 +0530 Mon, 01 Sep 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419050 A best judgment assessment under Section 62 of the Jharkhand GST Act is invalid unless it is preceded by the mandatory notice under Section 46 to the return defaulter. The statutory scheme makes prior notice a substantive safeguard, and Section 62(2) provides a further opportunity to file a valid return within thirty days of service of the assessment order, after which the assessment is deemed withdrawn. Where the record does not establish service of the Section 46 notice before the assessment order, the assessment is vitiated and consequential appellate action cannot stand. On that basis, the blocking and adjustment of input tax credit was also set aside and the credit directed to be unblocked. Case-Laws GST Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419050