https://www.taxtmi.com/caselaws?id=770942 The SC invalidated a GST best judgment assessment order due to procedural irregularities. The Court found the order invalid because: (1) no prior notice was issued under Section 46, (2) the assessment lacked reasoned justification, (3) no opportunity of hearing was provided, and (4) the appeal dismissal on limitation grounds was unsustainable. The order was quashed, requiring a fresh assessment with proper statutory compliance. en-us Wed, 14 May 2025 00:00:00 +0530 Sat, 17 May 2025 08:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770942 The SC invalidated a GST best judgment assessment order due to procedural irregularities. The Court found the order invalid because: (1) no prior notice was issued under Section 46, (2) the assessment lacked reasoned justification, (3) no opportunity of hearing was provided, and (4) the appeal dismissal on limitation grounds was unsustainable. The order was quashed, requiring a fresh assessment with proper statutory compliance. Case-Laws GST Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770942