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2024 (1) TMI 129 - HC - GSTBest Judgement assessment - validity of assessment made under Section 62 of the Act, 2017 - failure to file the requisite return, which led to issuance of notice under Section 46 of the Act, 2017 - failure to respond to the said notice/file return - HELD THAT:- Merely because the said assessment in the estimation of petitioner is excessive, though according to petitioner’s own submission, in terms of GSTR-1 he was liable to pay the GST of Rs. 35,17,065/- i.e. much higher than the average monthly tax of Rs. 7,78,808/- and Rs. 3,49,189/- for the month of March, 2022 and the same has been assessed based on best judgment at a higher amount by itself cannot be a reason for this Court to interfere. Submissions made pertaining to violation of provisions of Section 75(4) of the Act, 2017 also cannot be countenanced in the circumstances of the case inasmuch as the procedure as prescribed under Section 62 of the Act, 2017 has been meticulously followed by the respondents, which pertain to best judgment assessment and despite notice issued under Section 46 of the Act, 2017, the petitioner chose not to appear. Thus, no case for interference in the order impugned in extra ordinary jurisdiction of this Court is made out. The petition is, therefore, dismissed.
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