https://www.taxtmi.com/highlights?id=49516 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 en-us Fri, 27 Sep 2019 08:14:09 +0530 Fri, 27 Sep 2019 08:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49516 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 Highlights GST Fri, 27 Sep 2019 08:14:09 +0530 https://www.taxtmi.com/highlights?id=49516