assessment order passed under section 74 of the CGSt Act in place of under section 62 of the cgst Act non-filiers of gst returns

assessment order passed under section 74 of the CGSt Act in place of under section 62 of the cgst Act non-filiers of gst returns https://www.taxtmi.com/forum/issue?id=119068 Assessment treated the assessee as a non filer and created demand under the penal assessment route instead of the ordinary assessment route; the order was ex parte after portal notices and inspection, with tax, interest and penalty quantified by best judgement methods based on portal data. Core issues are misapplication of assessment provisions, compliance with natural justice and requirement of reasoned best judgement quantification, and the procedural impact of delayed knowledge on limitation for statutory appeal. en-us Sat, 13 Apr 2024 12:24:53 +0530 Fri, 24 Jan 2025 10:40:23 +0530 TaxTMI RSS Generator assessment order passed under section 74 of the CGSt Act in place of under section 62 of the cgst Act non-filiers of gst returns https://www.taxtmi.com/forum/issue?id=119068 Assessment treated the assessee as a non filer and created demand under the penal assessment route instead of the ordinary assessment route; the order was ex parte after portal notices and inspection, with tax, interest and penalty quantified by best judgement methods based on portal data. Core issues are misapplication of assessment provisions, compliance with natural justice and requirement of reasoned best judgement quantification, and the procedural impact of delayed knowledge on limitation for statutory appeal. Discussion-Forum GST Sat, 13 Apr 2024 12:24:53 +0530 https://www.taxtmi.com/forum/issue?id=119068