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2020 (3) TMI 132 - HC - GSTAssessment of non-filers of returns - Default in filing of return - non-compliance with the yardsticks prescribed under Sec.62 of GST Act - HELD THAT:- The matter in issue raised in these cases is fully covered against the petitioners and in favour of the respondent revenue as per the dictum laid down by the Division Bench of this Court in [ 2019 (10) TMI 1181 - KERALA HIGH COURT ] 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. Petition dismissed.
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