Thursday, 15 October, 2026

Tag: best judgment assessment


Justice P Sam Koshy and Justice Narsing Rao Nandikonda

July 13, 2026 : The Telangana High Court has set aside a VAT assessment order of Rs. 28.09 lakh against an electrical works contractor, holding that a best judgment assessment cannot be sustained when the assessing authority ignores the statutory Read more…


The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has ruled that tentative appointment registers, commonly known as kachcha registers, cannot be relied upon to assess service tax liability. Holding that such provisional records merely reflect Read more…