https://www.taxtmi.com/caselaws?id=451304 HC dismissed writ petition challenging best judgment assessment under RGST Act, 2017. Petitioner failed to file return within prescribed/extended period, did not appeal assessment order, and allowed it to become final before filing writ petition. Court held petition not maintainable citing Glaxo Smith Kline precedent, finding no violation of natural justice as proper notice was given. Petitioner's challenge based on belatedly filed return was unsustainable when statutory appeal remedy was available but not utilized. en-us Fri, 01 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451304 HC dismissed writ petition challenging best judgment assessment under RGST Act, 2017. Petitioner failed to file return within prescribed/extended period, did not appeal assessment order, and allowed it to become final before filing writ petition. Court held petition not maintainable citing Glaxo Smith Kline precedent, finding no violation of natural justice as proper notice was given. Petitioner's challenge based on belatedly filed return was unsustainable when statutory appeal remedy was available but not utilized. Case-Laws GST Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451304