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If a taxable person fails to file the return required under law (under section 39 (monthly/quarterly), or 45 (final return), what legal recourse is available to the tax officer?

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..... Assessment and Audit - FAQ on GST (2nd Edition) dated 31.3.2017 - Act-Rules - Q 6. If a taxable person fails to file the return required under law (under section 39 (monthly/quarterly), or 45 (fin .....

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..... defaulter to the best of his judgement taking into account all the relevant material available with him. (Section 62). - - statute, statutory provisions legislation, law, enactment, Acts, Rules, .....

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