Patna HC Sets Aside GST Assessment which was Based on Taxable Turnover Estimate

Run Service Infocare Private Limited Vs Union of India (Patna High Court) Patna High Court invalidated a GST assessment for the petitioner, Run Service Infocare Pvt. Ltd., citing the lack of statutory sanction for calculating tax liability based on 40% of total turnover. The petitioner argued that only turnover specific to Bihar should be assessed, as detailed in their annual returns, but the Assessing Officer included turnover from other states without proper justification. The petitioner’s failure to provide supporting documents like GSTR-9, GSTIN, and other records during the initial asse...