https://www.taxtmi.com/highlights?id=53828 Jurisdiction - validity of registration with wrong PAN no.- The cancellation was with effect from 30th November 2019 and not from 29.9.2018. For all these period, there were no returns, which necessitated the assessing officer to assume the role of best assessment u/s 62 - Thus for all intends and purposes, there cannot be any bonafide omission or mistake. en-us Wed, 24 Jun 2020 11:28:47 +0530 Wed, 24 Jun 2020 11:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53828 Jurisdiction - validity of registration with wrong PAN no.- The cancellation was with effect from 30th November 2019 and not from 29.9.2018. For all these period, there were no returns, which necessitated the assessing officer to assume the role of best assessment u/s 62 - Thus for all intends and purposes, there cannot be any bonafide omission or mistake. Highlights GST Wed, 24 Jun 2020 11:28:47 +0530 https://www.taxtmi.com/highlights?id=53828