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GST - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Best judgment assessment u/s 62 of the CGST Act - contention of ...

GST

October 3, 2020

Best judgment assessment u/s 62 of the CGST Act - contention of petitioner is that in view of the returns subsequently filed within the period permitted u/s 62, these assessment orders had to be withdrawn as contemplated under the said Section - The remedy of the petitioner against the said assessment orders lies in approaching the statutory appellate authority against the said orders - HC

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