Father's nil returns for 2017-18 led to GST tax demand on purchases assuming sales within 18 months. Court set aside order, remanded for reconsideration.

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....Petitioner challenged assessment order u/s 74 of GST enactments. Father had filed nil returns for outward supply in 2017-18. Show cause notice treated total purchase value as suppressed sales. Impugned order assumed processed turmeric must be sold within 18 months, deeming sale in February 2019 to compute tax liability. No discernible basis for such assumptions in impugned order. Impugned order set aside, matter remanded for reconsideration. Petitioner permitted to place additional documents within four weeks. Petition disposed of.....