TMI Blog2020 (3) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - W.P.(C.) Nos. 2985, 2987 and 3059 of 2020 - - - Dated:- 5-2-2020 - MR. ALEXANDER THOMAS J. PETITIONERS: BY ADVS. SRI. HARISANKAR V. MENON SMT.MEERA V. MENON RESPONDENTS: SRI. M.M. JASMINE, GOVT.PLEADER JUDGMENT The case 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, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e light of these averments and contentions, the petitioner has filed the W.P.(C.) No.2985/2020 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 including the costs of these proceedings. 5. In the light of these averments and contentions, the petitioner has filed the W.P.(C.) No.2987/2020 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 including the costs of these proceedings. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (2) of Section 62. Under such circumstances we cannot entertain the challenges raised against the best judgment assessments finalized. Eventhough the details of the materials available before the assessing authority is not explained in the order, it can only be presumed that the best judgment assessment was completed on the basis of the materials available with the Assessing Officer. However, we take note of the fact that, against the impugned orders the appellants have got an effective remedy by way of statutory appeal. There exists no circumstances to quash the impugned orders in exercise of the jurisdiction vested under Article 226 of the Constitution of India, by permitting the appellants to bypass such effective remedy availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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