Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Validity of assessment orders passed pursuant to a best judgment ...


High Court Reviews Validity of Best Judgment Assessment Orders Under GST Act Section 62 After Filing Defaults.

September 28, 2019

Case Laws     GST     HC

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 returns rejected - HC

View Source

 


 

You may also like:

  1. Validity of assessment order - Best Judgement Assessment - taking note of the non-filing of returns by the assessee, proceedings under Section 74 were initiated and...

  2. 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...

  3. 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...

  4. 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...

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

  6. 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...

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

  8. 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...

  9. Validity of Best judgment assessment - Assessment u/s 153C - since petitioner has filed a return, no best judgment assessment u/s 144 of the Act could have been passed -...

  10. Section 28A of the Haryana General Sales Tax Act, 1973 dispenses with the requirement of a second notice and opportunity of personal hearing before proceeding with best...

  11. Best judgement assessment u/s 144 - CIT(A) wrongly substituted the best judgement of the AO with his own judgement contrary to the provisions of section 144 of the Act

  12. Nature of assessment - best judgment assessment or not - the entries in the books of account varying with returns filed are relied upon and then the assessment has been...

  13. Validity of order - Faceless Assessment - draft assessment order u/s 144B - It hardly stood to reason that the department refused the request of the assessee for grant...

  14. Validity of assessment u/s 144 without issuing notice - best judgment assessment - the assessment was patently illegal - HC

  15. Validity of fresh assessment orders - HC quashed the assessment order invoking the writ jurisdiction - othing has been observed by the High Court on the merits of the...

 

Quick Updates:Latest Updates