https://www.taxtmi.com/caselaws?id=467444 Challenge concerns whether an assessment under the Bihar GST scheme quantified tax, interest and penalty by estimating supplies from coal purchases without applying accepted technical yardsticks (for example coal per tonne of bricks) or reconciling invoices, e-way bills and production figures, and without proper procedural safeguards including adequate notice and opportunity to explain. The article concludes that the impugned exercise lacked technical correlation and fair hearing; it recommends setting aside the assessment and directing a fresh reassessment that applies technical criteria, reconciles documentary records and affords an adequate hearing. en-us Wed, 13 Aug 2025 00:00:00 +0530 Wed, 18 Mar 2026 19:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467444 Challenge concerns whether an assessment under the Bihar GST scheme quantified tax, interest and penalty by estimating supplies from coal purchases without applying accepted technical yardsticks (for example coal per tonne of bricks) or reconciling invoices, e-way bills and production figures, and without proper procedural safeguards including adequate notice and opportunity to explain. The article concludes that the impugned exercise lacked technical correlation and fair hearing; it recommends setting aside the assessment and directing a fresh reassessment that applies technical criteria, reconciles documentary records and affords an adequate hearing. Case-Laws GST Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467444