https://www.taxtmi.com/caselaws?id=386477 The Court upheld the validity of best judgment assessment orders under the GST Act, emphasizing strict adherence to the 30-day period for filing returns and paying taxes. It ruled that the statutory framework allows for withdrawal of such orders if valid returns are filed within the specified timeframe, rejecting the petitioner's argument of financial constraints. The Court found no grounds to grant relief, stating that timely return submission and tax payment based on the returns are essential in interpreting taxing statutes, ultimately dismissing the writ petition. en-us Mon, 23 Sep 2019 00:00:00 +0530 Tue, 11 Mar 2025 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386477 The Court upheld the validity of best judgment assessment orders under the GST Act, emphasizing strict adherence to the 30-day period for filing returns and paying taxes. It ruled that the statutory framework allows for withdrawal of such orders if valid returns are filed within the specified timeframe, rejecting the petitioner's argument of financial constraints. The Court found no grounds to grant relief, stating that timely return submission and tax payment based on the returns are essential in interpreting taxing statutes, ultimately dismissing the writ petition. Case-Laws GST Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386477