https://www.taxtmi.com/caselaws?id=387697 The court dismissed the writ appeals challenging assessment orders under Section 62 of the Central Goods and Services Tax Act, 2017 for the financial years 2018-2019 & 2019-2020. The appellants failed to furnish valid returns within the specified time period, leading to best judgment assessments. The court emphasized the strict adherence to statutory procedures, the availability of statutory appeal under Section 107, and the inappropriateness of using Article 226 jurisdiction to bypass established legal remedies. It underscored the importance of utilizing statutory appeals for challenging assessments and upheld the dismissal of the writ appeals. en-us Wed, 23 Oct 2019 00:00:00 +0530 Tue, 11 Mar 2025 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387697 The court dismissed the writ appeals challenging assessment orders under Section 62 of the Central Goods and Services Tax Act, 2017 for the financial years 2018-2019 & 2019-2020. The appellants failed to furnish valid returns within the specified time period, leading to best judgment assessments. The court emphasized the strict adherence to statutory procedures, the availability of statutory appeal under Section 107, and the inappropriateness of using Article 226 jurisdiction to bypass established legal remedies. It underscored the importance of utilizing statutory appeals for challenging assessments and upheld the dismissal of the writ appeals. Case-Laws GST Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387697