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TMI Blog2021 (5) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shraddha Gupta Respondent Advocate : GP For Commercial Tax TG ORDER: (Per Hon'ble Sri Justice M.S. Ramachandra Rao) This Writ Petition is filed challenging the Assessment Order dt.27-12-2019 passed by the 1st respondent under the Telangana GST Act, 2017 in relation to the petitioner for the tax period November, 2018. 2. It is not in dispute that petitioner did not file GSTR-3B return for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax period i.e. SGST Rs. 1,50,000/-, CGST Rs. 1,50,000/- and IGST Rs. 1,50,000/-." 4. Learned counsel for petitioner contends that though the 1st respondent is entitled to do best judgment in the absence of filing of GSTR-3B, the method adopted by 1st respondent in multiplying by 3 times the monthly SGST tax of Rs. 50,000/- to determine the tax liability is arbitrary and not based on any principl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, 2017, the impugned order is set aside; the matter is remitted back to the 1st respondent for fresh consideration; the 1st respondent shall issue notice to the petitioner indicating the method of assessment under the best judgment assessment provision contained in Section 62 of the said Act; grant a personal hearing to the petitioner; and then pass a reasoned order both with regard to levy o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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