Validity of assessment order - best judgement assessment - ...

GST Act Section 62: Assessment Order Upheld Due to Non-Filing of Returns Within 30 Days; Petitioner's Appeal Denied.

December 25, 2019

Case Laws GST HC

Validity of assessment order - best judgement assessment - Section 62 of GST for non filing of return - For reasons best known to the petitioner, the returns were not furnished by him within the said period of 30 days granted by the statue. Under the said circumstances, the confirmation of assessment orders cannot be said to be illegal or unjustified.

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Validity of assessment order - best judgement assessment - ...

GST Act Section 62: Assessment Order Upheld Due to Non-Filing of Returns Within 30 Days; Petitioner's Appeal Denied.

December 25, 2019

Case Laws GST HC

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