Failure to file returns within thirty days after receiving best ...

Missed 30-day deadline to file returns after best judgment assessment order u/s 62 CGST/SGST Act led to registration cancellation. Opportunity to nullify assessment by filing returns not availed.

Case Laws GST

July 16, 2024

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 cancellation of registration. Despite opportunity to nullify assessment by filing returns, appellant did not avail it. Statutory provisions grant sufficient opportunities to ensure assessment based on returns filed by assessee. No interference warranted with Single Judge's judgment dismissing appeal.

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Failure to file returns within thirty days after receiving best ...

Missed 30-day deadline to file returns after best judgment assessment order u/s 62 CGST/SGST Act led to registration cancellation. Opportunity to nullify assessment by filing returns not availed.

Case Laws GST

July 16, 2024

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