9911796707
TMI Blog2024 (7) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... naware of proceedings culminating in the impugned assessment order under Section 62 until distraint proceedings were initiated - HELD THAT:- On examining the impugned assessment order, it is evident that the assessment was made on best judgment basis because the petitioner failed to respond to the notice in Form GSTR 3A. In the affidavit in support of this writ petition, he asserts that his regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 03.03.2023 and the consequential distraint order dated 16.05.2024 are assailed. The petitioner asserts that a notice for cancellation of the GST registration was received on 21.01.2019 and that such registration was cancelled on 27.02.2019. On account of cancellation of the GST registration, the petitioner asserts that he was unaware of proceedings culminating in the impugned assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessing officer was constrained to make the assessment on best judgment basis under Section 62 of applicable GST enactments. 4. On examining the impugned assessment order, it is evident that the assessment was made on best judgment basis because the petitioner failed to respond to the notice in Form GSTR 3A. In the affidavit in support of this writ petition, he asserts that his registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of three months from the date of receipt of the petitioner's reply. In view of the assessment order being set aside, the distraint order is also set aside. 6. The writ petition is disposed of on the above terms without any order as to costs. Consequently, connected miscellaneous petitions are cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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