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   <news:title>Best Judgment Assessment Under Section 62 Cannot Survive Where Returns Have Been Subsequently Filed, Revenue Must Initiate Reassessment</news:title>
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   <news:title>Section 74 Demand Set Aside Where Turnover Appears Prima Facie Below GST Registration Threshold and Opportunity of Hearing Denied</news:title>
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   <news:title>Madras HC sets aside assessment order on seigniorage fees and stays enforcement pending the Supreme Court verdict</news:title>
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   <news:title>Section 74 of the CGST Act cannot be invoked without granting opportunity to establish genuine supply of goods</news:title>
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