https://www.taxtmi.com/caselaws?id=467444 Section 73 GST assessments based on estimated sales from coal purchases require technical correlation between coal consumption and brick production, supported by reconciliation of invoices, e-way bills, declared purchases and production figures. Estimation without accepted technical yardsticks, consideration of written explanations, or adequate notice and hearing under Section 75(4) lacks procedural and evidentiary safeguards. The Section 73 assessment order and Form GST DRC-07 were set aside, with a fresh assessment required after considering technical evidence and providing adequate opportunity of 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 Section 73 GST assessments based on estimated sales from coal purchases require technical correlation between coal consumption and brick production, supported by reconciliation of invoices, e-way bills, declared purchases and production figures. Estimation without accepted technical yardsticks, consideration of written explanations, or adequate notice and hearing under Section 75(4) lacks procedural and evidentiary safeguards. The Section 73 assessment order and Form GST DRC-07 were set aside, with a fresh assessment required after considering technical evidence and providing adequate opportunity of hearing. Case-Laws GST Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467444