https://www.taxtmi.com/caselaws?id=792526 Best judgment assessments under Section 62 require proof that the statutory notice was actually served in the manner prescribed by Section 169. Where the record shows only reference to notices but no material establishing valid service on the taxable person, the mandatory precondition for proceeding under Section 62 is not satisfied. On that basis, the HC quashed the assessment orders as unsustainable and directed the assessing authority to reconsider the matter after issuing a fresh statutory notice, if warranted. en-us Wed, 20 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792526 Best judgment assessments under Section 62 require proof that the statutory notice was actually served in the manner prescribed by Section 169. Where the record shows only reference to notices but no material establishing valid service on the taxable person, the mandatory precondition for proceeding under Section 62 is not satisfied. On that basis, the HC quashed the assessment orders as unsustainable and directed the assessing authority to reconsider the matter after issuing a fresh statutory notice, if warranted. Case-Laws GST Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792526