Best Judgement Assessment under GST - failure to file returns ...

Court Rules Against Extending Time for Filing GST Returns, Upholds Best Judgment Assessment Orders Per Section 62.

September 27, 2019

Case Laws GST HC

Best Judgement Assessment under GST - failure to file returns within time - This Court may not be justified in granting an extension of the period contemplated u/s 62(2), so as to enable the assessee to file a return beyond the said period for the purposes of getting the benefit of withdrawal of an assessment order passed on best judgment basis u/s 62(1) - HC

View Source

← Previous Next →

Best Judgement Assessment under GST - failure to file returns ...

Court Rules Against Extending Time for Filing GST Returns, Upholds Best Judgment Assessment Orders Per Section 62.

September 27, 2019

Case Laws GST HC

You may also like:

Seeking withdrawal of best judgment assessment orders passed - return filed within (granted extended) time or not - If that were to be so, though the period of 30 days...

Best judgement assessment - GSTR returns were not filed by the petitioner within the prescribed time limit - At any cost, the right to file the returns cannot be taken...

Validity of assessment orders passed pursuant to a best judgment assessment - Section 62 of the GST Act - Default in filing of returns - pray for filing of belated...

The Madras High Court addressed a case involving best judgment assessment due to the petitioner's failure to file GST returns within the prescribed time limit. The court...

HC held that the 60-day period under Section 62(2) of GST Act is directory, not mandatory. The petitioner failed to file returns for October 2018 to March 2019 within...

Failure to file returns within thirty days after receiving best judgment assessment order u/s 62 of CGST/SGST Act proved fatal for appellant's challenge against...

Validity of determination of tax under best judgment assessment - The petitioner challenged an ex-parte assessment order arguing that their statutory return in Form...

The HC ruled that the 60-day limitation period under Section 62(2) of the GST Act for filing returns after a best judgment assessment is directory rather than mandatory....

Extension of last date for filing GST returns by taxpayers in Kerala, Mahe and Kodagu extended

Validity of assessment order - Best judgment assessment - Disregard to the regular GST returns filed - The High Court observed that the impugned assessment orders failed...

Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services...

Proviso to sub-rule (4) of Rule 22 of CGST Rules 2017 allows revocation of GST registration cancellation u/s 29(2)(c) of CGST Act 2017 if pending returns are filed and...

Best judgement assessment - There appears to be divergents views insofar as the question as to whether the consumption of electricity can constitute the sole basis for...

Validity of assessment order - best judgement assessment - Section 62 of GST for non filing of return - For reasons best known to the petitioner, the returns were not...

Deduction u/s. 80IB(10) - non filling of return on time - the ITAT held that the return filed beyond the due date cannot claim deduction under section 80IB(10) as per...

Quick Updates: