https://www.taxtmi.com/caselaws?id=437699 Assessment based on third-party online bus-ticket data was challenged on the ground that the turnover adopted may not have been confined to Andhra Pradesh and may have included operations in Telangana, Tamil Nadu and Puducherry. The High Court accepted the explanation on the officer's competence and tax-circle restructuring, but found the record unclear on whether the assessed turnover was restricted to the petitioner's Andhra Pradesh business. It therefore set aside the assessment and penalty order, and permitted the petitioner to produce segregated state-wise turnover records for fresh consideration and reassessment after hearing. en-us Tue, 09 May 2023 00:00:00 +0530 Wed, 16 Apr 2025 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437699 Assessment based on third-party online bus-ticket data was challenged on the ground that the turnover adopted may not have been confined to Andhra Pradesh and may have included operations in Telangana, Tamil Nadu and Puducherry. The High Court accepted the explanation on the officer's competence and tax-circle restructuring, but found the record unclear on whether the assessed turnover was restricted to the petitioner's Andhra Pradesh business. It therefore set aside the assessment and penalty order, and permitted the petitioner to produce segregated state-wise turnover records for fresh consideration and reassessment after hearing. Case-Laws GST Tue, 09 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437699