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2019 (10) TMI 1181 - HC - GSTAssessment Order - Section 62 of the CGST Act, 2017 - contention is that, the impugned orders were passed in a quite mechanical manner, without proper application of mind - Principles of natural justice - HELD THAT:- The assesses herein had committed default continuously in filing the returns, in responding to the notices requiring them to file the returns, in responding to the notice proposing best judgment assessments etc. Even after receipt of the impugned orders of assessment, they failed to avail the remedy provided under subsection (2) of Section 62. Under such circumstances we cannot entertain the challenges raised against the best judgment assessments finalized. Against the impugned orders the appellants have got an effective remedy by way of statutory appeal. There exists no circumstances to quash the impugned orders in exercise of the jurisdiction vested under Article 226 of the Constitution of India, by permitting the appellants to bypass such effective remedy available - Appeal dismissed.
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