Personal Hearing under GST

[VIGNESH]

Sir.

1. For cases covered under section 62 (Assessment of non-filers of returns) opportunity of personal hearing to be provided or not?

2. Timelimit has been amended to 60 days from 30 days and further period of 60 days allowed by the Finance Act 2023 is it notified? kindly help

AI Summary

Personal hearing requirement under GST: hearing required before best-judgment assessment; return withdrawal period extended by amendment.
Personal hearing is required before confirming best judgment assessments under Section 62; assessments made without explaining the assessment method or affording hearing have been held arbitrary and ordered to be re made after notice and opportunity of hearing. The Finance Act, 2023 extended the period within which filing a valid return will cause an assessment order under Section 62 to be deemed withdrawn, while preserving liability for interest and late fee.