9911796707
TMI Blog2020 (3) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... set up in W.P.(C.) No.2985/2020 is as follows : That the petitioner is an assessee to GST on the rolls of the 1st respondent herein. On account of severe financial crisis, petitioner has defaulted filing of return from November, 2018. Now, the 1st respondent has issued Ext.P1 order of assessment under Sec.62 of the Act fixing the tax liability at exorbitant figures. But the said order does not c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s follows : That the petitioner is an assessee to GST on the rolls of the 1st respondent herein. On account of severe financial crisis, petitioner has defaulted filing of return from November, 2018. Now, the 1st respondent has issued Ext.P1 order of assessment under Sec.62 of the Act fixing the tax liability at exorbitant figures. But the said order does not comply with the yardsticks prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other incidental reliefs including the costs of these proceedings." 6. In the light of these averments and contentions, the petitioner has filed the W.P.(C.) No.3059/2020 with the following prayers : (i) "To quash Ext.P1 order issued by 1st respondent by the issue of a writ of certiorari or such other writ or order or direction. (ii) To grant the petitioner such other incidental reliefs incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bserved by the learned Single Judge, 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 circum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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