https://www.taxtmi.com/caselaws?id=431472 The Madras HC set aside an ex-parte order regarding GST best judgement assessment where the assessee failed to file returns and pay tax for 10 months due to COVID-19 and did not respond to show cause notice under Section 46. The Appellate Authority rejected the appeal solely on grounds of belated filing beyond prescribed time. The HC remitted the matter back to the Appellate Authority with directions to examine on merits based on available records and opportunity already provided under Section 107(8) of CGST Act, without requiring fresh hearing. en-us Tue, 06 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431472 The Madras HC set aside an ex-parte order regarding GST best judgement assessment where the assessee failed to file returns and pay tax for 10 months due to COVID-19 and did not respond to show cause notice under Section 46. The Appellate Authority rejected the appeal solely on grounds of belated filing beyond prescribed time. The HC remitted the matter back to the Appellate Authority with directions to examine on merits based on available records and opportunity already provided under Section 107(8) of CGST Act, without requiring fresh hearing. Case-Laws GST Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431472