https://www.taxtmi.com/caselaws?id=765517 An assessment based on 40% of the petitioner's total turnover attributed to Bihar lacked any disclosed statutory basis, so the taxable turnover computation was unsustainable. The rectification proceedings could not cure that foundational defect because they did not address the absence of legal authority for the original apportionment method. The assessment order and the consequential rectification order were therefore set aside, and the matter was remanded to the Assessing Officer for fresh consideration after the petitioner's appearance with supporting documents and an opportunity of hearing. en-us Wed, 04 Dec 2024 00:00:00 +0530 Tue, 04 Nov 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765517 An assessment based on 40% of the petitioner's total turnover attributed to Bihar lacked any disclosed statutory basis, so the taxable turnover computation was unsustainable. The rectification proceedings could not cure that foundational defect because they did not address the absence of legal authority for the original apportionment method. The assessment order and the consequential rectification order were therefore set aside, and the matter was remanded to the Assessing Officer for fresh consideration after the petitioner's appearance with supporting documents and an opportunity of hearing. Case-Laws GST Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765517