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1. 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...

2. Extension of date for filing return in FORM GSTR-3B for the month of April, 2018

3. Legal validity of GSTR-3B returns - The said issued stands concluded on account of notification dated 09.10.2019 bearing No.49/2019, wherein an amendment has been made...

4. Validity of Circular issued by the CBIC - Jurisdiction - Form GSTR­-3B is return or not - rectification of Form GSTR­-3B - Learned counsel for the respondent was at...

5. 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...

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

7. Due date of payment of tax under GST - last date off filing of return - Requirement of filing of GSTR-3 return in addition to GSTR-3B return - Validity of Circular...

8. Validity Of Order - Tax demand based on Audit observations - variation between the GSTR 3B return and Form 26AS - The High Court observed that there could be duplication...

9. Time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers extended.

10. Validity of assessment order - mismatch between the GSTR 3B returns filed by the petitioner and the auto-populated GSTR 2A returns - The High court acknowledged the...

11. Validity of SCN - Reversal of Input Tax Credit - In the show-cause notice, the respondents have alleged that the notice i.e. petitioner has willfully filed the return on...

12. 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...

13. Validity of Circular issued by the CBIC - Jurisdiction - imposition on rectification of Form GSTR­-3B in respect of the period in which the error had occurred - A...

14. 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...

15. Rectification of mistake that has been crept in GSTR-3B - Whether the return in Form GSTR-3B is a return u/s 39 - The petitioner is permitted to rectify GSTR 3B...