High Court Restores Case to Appellate Authority After GST Return Failures Citing COVID-19 and Tribunal Inactivity.

High Court Restores Case to Appellate Authority After GST Return Failures Citing COVID-19 and Tribunal Inactivity. https://www.taxtmi.com/highlights?id=67097 Best Judgement assessment - Ex-parte order - Non-functioning of GST Tribunal - Failure to file the GST returns and pay the tax due to COVID for 10 months in time - failure of the assessee to file reply to the show cause notice issued u/s 46 - matter restored back to Appellate Authority for fresh adjudication - HC en-us Wed, 14 Dec 2022 11:40:53 +0530 Wed, 14 Dec 2022 11:40:53 +0530 TaxTMI RSS Generator High Court Restores Case to Appellate Authority After GST Return Failures Citing COVID-19 and Tribunal Inactivity. https://www.taxtmi.com/highlights?id=67097 Best Judgement assessment - Ex-parte order - Non-functioning of GST Tribunal - Failure to file the GST returns and pay the tax due to COVID for 10 months in time - failure of the assessee to file reply to the show cause notice issued u/s 46 - matter restored back to Appellate Authority for fresh adjudication - HC Highlights GST Wed, 14 Dec 2022 11:40:53 +0530 https://www.taxtmi.com/highlights?id=67097