TMI Blog2024 (1) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... s own submission, in terms of GSTR-1 he was liable to pay the GST of Rs. 35,17,065/- i.e. much higher than the average monthly tax of Rs. 7,78,808/- and Rs. 3,49,189/- for the month of March, 2022 and the same has been assessed based on best judgment at a higher amount by itself cannot be a reason for this Court to interfere. Submissions made pertaining to violation of provisions of Section 75(4) of the Act, 2017 also cannot be countenanced in the circumstances of the case inasmuch as the procedure as prescribed under Section 62 of the Act, 2017 has been meticulously followed by the respondents, which pertain to best judgment assessment and despite notice issued under Section 46 of the Act, 2017, the petitioner chose not to appear. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents in passing the impugned best judgment assessment (Annex. 5) is wholly unjustified inasmuch as the petitioner was not afforded any opportunity of hearing as contemplated under Section 75(4) of the Act, 2017 and that a frivolous hyped demand has been created without following the guidelines prescribed by the Department (Annex. 10). Based on the submissions, it was prayed that the demand raised deserves to be set aside. 5. Reliance was placed on Golden Mesh Industries vs. Assistant Commissioner of State Tax : Writ Petition No. 7789/2021 decided on 31/3/2021 by Telangana High Court. 6. Learned counsel for the respondents vehemently opposed the submissions. It was submitted that the order impugned is open to appeal u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, 2022 and the same has been assessed based on best judgment at a higher amount by itself cannot be a reason for this Court to interfere. 11. Submissions made pertaining to violation of provisions of Section 75(4) of the Act, 2017 also cannot be countenanced in the circumstances of the case inasmuch as the procedure as prescribed under Section 62 of the Act, 2017 has been meticulously followed by the respondents, which pertain to best judgment assessment and despite notice issued under Section 46 of the Act, 2017, the petitioner chose not to appear. 12. In that view of the matter, no case for interference in the order impugned in extra ordinary jurisdiction of this Court is made out. The petition is, therefore, dismissed. 13. How ..... X X X X Extracts X X X X X X X X Extracts X X X X
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