https://www.taxtmi.com/forum/issue?id=118719 Personal hearing is required before confirming best judgment assessments under Section 62; assessments made without explaining the assessment method or affording hearing have been held arbitrary and ordered to be re made after notice and opportunity of hearing. The Finance Act, 2023 extended the period within which filing a valid return will cause an assessment order under Section 62 to be deemed withdrawn, while preserving liability for interest and late fee. en-us Sat, 26 Aug 2023 12:25:39 +0530 Thu, 23 Jan 2025 14:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118719 Personal hearing is required before confirming best judgment assessments under Section 62; assessments made without explaining the assessment method or affording hearing have been held arbitrary and ordered to be re made after notice and opportunity of hearing. The Finance Act, 2023 extended the period within which filing a valid return will cause an assessment order under Section 62 to be deemed withdrawn, while preserving liability for interest and late fee. Discussion-Forum GST Sat, 26 Aug 2023 12:25:39 +0530 https://www.taxtmi.com/forum/issue?id=118719