TMI BlogSelf Assessment (Section 59)X X X X Extracts X X X X X X X X Extracts X X X X ..... erson himself, in relation to taxable supply made, on the basis of accounts and records available with him and furnish return under section 39 for each period and pay declared tax thereon. Accordingly, following are the important points to be noted for the purpose of self assessment: Self-assessment shall be done by every registered person. It involves self assessment of taxes payabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment may have the consequences of attracting the following provisions from Department s point of view. Section Relating to 60 Provisional assessment 61 Scrutiny of returns 62 Assessment of non-filers of returns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In M/S. JAAP AUTO DISTRIBUTORS VERSUS THE ASSISTANT COMMISSIONER OF CUSTOMS [2017 (10) TMI 881 - MADRAS HIGH COURT] , where the petitioner challenged the assessment order on the ground that officer passing order imposing 18% IGST on imported goods (tiller blades) had no jurisdiction to assess, it was held that since petitioner by himself was asking assessing officer to issue a speaki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In DELPHI TVS TECHNOLOGIES LIMITED VERSUS THE ASSISTANT COMMISSIONER (ST) , THE ASSISTANT COMMISSIONER (ST) [2019 (9) TMI 572 - MADRAS HIGH COURT] , Assessing Officer passed the assessment order on assessee and the assessee filed a writ petition challenging the said order on the ground that it was not given time to file objections in response to notices of proposals dated 21.02.2019 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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