Estimated GST without analysis of coal use & brick production is illegal: Patna HC

Rounak Int Udyog Vs State of Bihar (Patna High Court) The Patna High Court has set aside an order against Rounak Int Udyog, a brick manufacturer, and directed a fresh assessment. The petitioner had challenged an order issued under Section 73 of the Bihar Goods and Services Tax Act, 2017, for the tax period 2021-22, arguing that the tax authorities had estimated the company’s sales based solely on its coal purchases without applying any technical or statutory yardstick. The court observed that the tax authorities had not taken into account the typical relationship between the quant...