https://www.taxtmi.com/caselaws?id=386478 The Court dismissed the writ petition challenging an assessment order passed under Section 62 of the SGST Act, which involved best judgment assessment due to default in filing GST returns. The Court emphasized the strict adherence to the statutory provision of filing returns within 30 days to challenge the assessment and pay the admitted tax liability. Despite the petitioner's arguments of arbitrary assessment, the Court upheld the validity of the assessment order, highlighting the importance of timely compliance with tax obligations under the GST Act. 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=386478 The Court dismissed the writ petition challenging an assessment order passed under Section 62 of the SGST Act, which involved best judgment assessment due to default in filing GST returns. The Court emphasized the strict adherence to the statutory provision of filing returns within 30 days to challenge the assessment and pay the admitted tax liability. Despite the petitioner's arguments of arbitrary assessment, the Court upheld the validity of the assessment order, highlighting the importance of timely compliance with tax obligations under the GST Act. Case-Laws GST Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386478