https://www.taxtmi.com/caselaws?id=444632 Writ petitions challenging GST assessment orders were held not maintainable when filed after expiry of the statutory appeal period, because writ jurisdiction should not be used to bypass an efficacious appellate remedy. On merits, best judgment assessments under section 62 were sustained where the assessee filed GSTR-1 but failed to file GSTR-3B, had admitted tax liability during inspection, and the department assessed liability on the basis of available records, inspection materials and input tax credit reflected in GSTR-2A. No ground was made out for interference with the assessments, and the challenge failed both on maintainability and on merits. en-us Tue, 10 Oct 2023 00:00:00 +0530 Fri, 28 Nov 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444632 Writ petitions challenging GST assessment orders were held not maintainable when filed after expiry of the statutory appeal period, because writ jurisdiction should not be used to bypass an efficacious appellate remedy. On merits, best judgment assessments under section 62 were sustained where the assessee filed GSTR-1 but failed to file GSTR-3B, had admitted tax liability during inspection, and the department assessed liability on the basis of available records, inspection materials and input tax credit reflected in GSTR-2A. No ground was made out for interference with the assessments, and the challenge failed both on maintainability and on merits. Case-Laws GST Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444632