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GST - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Validity of assessment order - best judgement assessment - ...

GST

December 25, 2019

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 furnished by him within the said period of 30 days granted by the statue. Under the said circumstances, the confirmation of assessment orders cannot be said to be illegal or unjustified.

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