https://www.taxtmi.com/caselaws?id=404913 The High Court quashed the appellate order due to delay caused by the Covid-19 pandemic, allowing the appeal in favor of the petitioner. It also set aside an ex parte assessment order for lack of natural justice, declared the appeal within the limitation period, waived a minor delay in filing a tax return, validated filing a monthly return post due date, clarified the nature of best judgment assessments, and interpreted a section as directory. The Court directed the petitioner to deposit a specified amount, appear before the assessing authority, and reserved liberty for further remedies, ensuring compliance with natural justice principles in digital proceedings during the pandemic. en-us Wed, 03 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404913 The High Court quashed the appellate order due to delay caused by the Covid-19 pandemic, allowing the appeal in favor of the petitioner. It also set aside an ex parte assessment order for lack of natural justice, declared the appeal within the limitation period, waived a minor delay in filing a tax return, validated filing a monthly return post due date, clarified the nature of best judgment assessments, and interpreted a section as directory. The Court directed the petitioner to deposit a specified amount, appear before the assessing authority, and reserved liberty for further remedies, ensuring compliance with natural justice principles in digital proceedings during the pandemic. Case-Laws GST Wed, 03 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404913