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Best Judgment Assessment Order adopting methodology to determine tax liability of 3 times of monthly tax is arbitrary amp; liable to be set aside

May 17, 2021[2021] 127 336 (TELANGANA)

GST : Assessing Authority is entitled to do best judgment in absence of filing of GSTR-3B, however, where method adopted Assessing Authority in multiplying by 3 times monthly SGST tax to determine tax liability was arbitrary and not based on any principle and was thus, prima facie arbitrary and contrary to provisions of Telangana GST Act, 2017, impugned order was to be set aside and remitted back for fresh consideration

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