https://www.taxtmi.com/caselaws?id=778103 Under Section 74 of the Uttar Pradesh GST Act and the CGST Act, an estimate of evaded turnover must have a rational basis and be supported by reasons. The High Court found the appellate order unsustainable because it fixed evaded sales above the assessed purchases without explaining the basis for that figure. As the estimation was arbitrary and not a speaking determination, the impugned orders were quashed and the matter was remanded for fresh consideration after hearing the stakeholders. en-us Tue, 02 Sep 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778103 Under Section 74 of the Uttar Pradesh GST Act and the CGST Act, an estimate of evaded turnover must have a rational basis and be supported by reasons. The High Court found the appellate order unsustainable because it fixed evaded sales above the assessed purchases without explaining the basis for that figure. As the estimation was arbitrary and not a speaking determination, the impugned orders were quashed and the matter was remanded for fresh consideration after hearing the stakeholders. Case-Laws GST Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778103