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2019 (9) TMI 1245 - HC - GSTValidity of assessment orders passed pursuant to a best judgment assessment - Section 62 of the GST Act - Default in filing of returns - HELD THAT:- The statutory prescription of 30 days from the date of receipt of the assessment order passed under sub section (1) of Section 62 has to be strictly construed against an assessee and in favour of the revenue, since this is a provision in a taxing statute that enables an assessee to get an order passed against him on best judgment basis set aside. The provision must be interpreted in the same manner as an exemption provision in a taxing statute. This Court may not be justified in granting an extension of the period contemplated under sub section (2) of Section 62, so as to enable the assessee to file a return beyond the said period for the purposes of getting the benefit of withdrawal of an assessment order passed on best judgment basis under Section 62(1) of the GST Act - the prayer sought for in the writ petition cannot be granted. Petition dismissed.
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