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TMI Blog2019 (10) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... JJ. For The APPELLANT : ADVS. SRI. HARISANKAR V. MENON AND SMT. MEERA V. MENON For The RESPONDENTS : SR. GP. ARAVIND KUMAR BABU JUDGMENT Abdul Rehim, J: Orders of assessment made under Section 62 of the Central Goods and Services Tax Act, 2017 (for short 'the Act') with respect to different assessees for different periods in the financial year 2018-2019 & 2019-2020, were under chal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve saved them from the liability under the impugned orders. It is further found that, it may not be possible for the court to exercise the jurisdiction under Article 226 in order to extend the time limit stipulated under sub-section (2) of Section 62, for enabling the appellants to file the returns, beyond the period of 30 days stipulated. It is observed that, the prescription of 30 days from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled to look into the available details contained in the returns filed for the previous periods. 3. Heard; learned Government Pleader appearing for the respondents. It is pointed out that against the impugned orders of assessment the appellants have got an effective remedy of appeal, as provided under Section 107 of the Act. It is also argued that there exists no special circumstances warranting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s raised against the best judgment assessments finalized. Eventhough the details of the materials available before the assessing authority is not explained in the order, it can only be presumed that the best judgment assessment was completed on the basis of the materials available with the Assessing Officer. However, we take note of the fact that, against the impugned orders the appellants have go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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