https://www.taxtmi.com/caselaws?id=390204 The court upheld the validity of assessment orders issued under the CGST/KSGST Act, 2017, based on best judgment due to the petitioner's failure to file statutory returns on time. The petitioner was given an opportunity to rectify the assessments by filing returns within 30 days but failed to do so. The court confirmed the assessment orders as legal and justified, noting the availability of an appeal remedy before the Appellate Authority. Recovery proceedings against the petitioner were stayed for one month to allow time for the appeal process, emphasizing the balance between compliance with statutory requirements and the right to seek redress through legal channels. en-us Thu, 19 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390204 The court upheld the validity of assessment orders issued under the CGST/KSGST Act, 2017, based on best judgment due to the petitioner's failure to file statutory returns on time. The petitioner was given an opportunity to rectify the assessments by filing returns within 30 days but failed to do so. The court confirmed the assessment orders as legal and justified, noting the availability of an appeal remedy before the Appellate Authority. Recovery proceedings against the petitioner were stayed for one month to allow time for the appeal process, emphasizing the balance between compliance with statutory requirements and the right to seek redress through legal channels. Case-Laws GST Thu, 19 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390204