HomeArticlesBest Judgment Assessment under Section 63 of the CGST Act, 2017 –... Articles Best Judgment Assessment under Section 63 of the CGST Act, 2017 – A Safeguard, Not a Sword By Kirti Gupta 29th October 2025 0 390 Share FacebookTwitterPinterestWhatsApp 🔒 Login to Read Full Content You are reading a preview. Log in to continue reading. Log In to Read New here? Register free RELATED ARTICLES Articles Mauritian Guide for Foreign Suppliers of Digital and Electronic Services 25th February 2026 Articles GST Appeal process – A handy guide to understand appeal hierarchy in GST 31st December 2025 Articles Can Multiple Show Cause Notices (Scns) Be Issued for the Same Period Under GST? 3rd November 2025 Leave a ReplyCancel reply Most Popular GSTAT Extends Relaxed Appeal Filing Scrutiny Procedure till 31 December 2026 1st July 2026 GSTN Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover for FY 2025-26 1st July 2026 Government Extends Last Date for Filing GSTAT Appeals to 31 July 2026 Amid Heavy Portal Rush 30th June 2026 GSTAT Ranchi Bench Prescribes Dress Code for Authorised Representatives Appearing Before the Tribunal 29th June 2026 Load more Recent Comments KALYANI ELECTRICALS on Penalty under GST quashed as High Court held that presentation of valid invoice rules out applicability of Section 129(1)(b) meant for non-owners Spardha Sharma on Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers.