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2021 (5) TMI 453 - HC - GSTValidity of assessment order - non-filing of GSTR-3B return - best judgment assessment under Section 62 of Telangana GST Act - HELD THAT:- Since the impugned order appears to be prima facie arbitrary and contrary to the provisions of the Telangana GST 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. Petition allowed by way of remand.
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