https://www.taxtmi.com/caselaws?id=754285 Best judgment assessments under Section 63 of the CGST Act were found unsustainable because the assessee was not given an effective opportunity to contest the proposal, and notice upload on a temporary ID did not cure the absence of a fair hearing. The assessments were set aside and remanded for fresh adjudication after receipt of a reply and grant of personal hearing. To protect revenue, the assessee was directed to remit 10% of the disputed demand, and was permitted to seek refund of amounts already paid under the earlier registration. en-us Mon, 10 Jun 2024 00:00:00 +0530 Thu, 08 Jan 2026 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754285 Best judgment assessments under Section 63 of the CGST Act were found unsustainable because the assessee was not given an effective opportunity to contest the proposal, and notice upload on a temporary ID did not cure the absence of a fair hearing. The assessments were set aside and remanded for fresh adjudication after receipt of a reply and grant of personal hearing. To protect revenue, the assessee was directed to remit 10% of the disputed demand, and was permitted to seek refund of amounts already paid under the earlier registration. Case-Laws GST Mon, 10 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754285