Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Best judgment assessment u/s 62 - failure of file the GST ...

Case Laws     GST

April 6, 2020

Best judgment assessment u/s 62 - failure of file the GST returns - Automatic suspension of registration - Request for Cancellation of registration of dealer for filed u/s 29 - discontinuance of the business - There are no scope for interference is warranted under Article 226 of the Constitution of India, when the petitioner has a remedy of appeal as provided under the Act - HC

View Source

 


 

You may also like:

  1. Validity of assessment orders passed pursuant to a best judgment assessment - Section 62 of the GST Act - Default in filing of returns - pray for filing of belated...

  2. Failure to file returns within thirty days after receiving best judgment assessment order u/s 62 of CGST/SGST Act proved fatal for appellant's challenge against...

  3. Best judgement assessment - GSTR returns were not filed by the petitioner within the prescribed time limit - At any cost, the right to file the returns cannot be taken...

  4. Best Judgement Assessment under GST - failure to file returns within time - This Court may not be justified in granting an extension of the period contemplated u/s...

  5. 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...

  6. Seeking withdrawal of best judgment assessment orders passed - return filed within (granted extended) time or not - If that were to be so, though the period of 30 days...

  7. Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services...

  8. Assessment of non-filers of returns - Default in filing of return - Even after receipt of the impugned orders of assessment, they failed to avail the remedy provided...

  9. Best judgment assessment u/s 62 of the CGST Act - contention of petitioner is that in view of the returns subsequently filed within the period permitted u/s 62, these...

  10. Best judgment assessment made u/s 62(1) of GST - ex-parte order - Principles of Natural Justice - permission of filing of a monthly return after due date, subject to...

  11. Validity of determination of tax under best judgment assessment - The petitioner challenged an ex-parte assessment order arguing that their statutory return in Form...

  12. Best Judgement assessment - Ex-parte order - Non-functioning of GST Tribunal - Failure to file the GST returns and pay the tax due to COVID for 10 months in time -...

  13. Validity of Best judgment assessment - Assessment u/s 153C - since petitioner has filed a return, no best judgment assessment u/s 144 of the Act could have been passed -...

  14. Validity of assessment order - non-filing of GSTR-3B return - best judgment assessment under Section 62 of Telangana GST Act - the matter is remitted back to the 1st...

  15. Best judgement assessment - There appears to be divergents views insofar as the question as to whether the consumption of electricity can constitute the sole basis for...

 

Quick Updates:Latest Updates