https://www.taxtmi.com/article/detailed?id=14306 Section 62 is an enabling provision allowing adjudicating authorities to pass best-judgment assessments where returns are not furnished, but operates alongside Section 46 notices, late fees under Section 47 and interest rules. The law provides an extended limitation period for assessments and an additional window for furnishing returns after a best-judgement order subject to extra late fee, and courts have recognised that delays may be condoned where justified. Taxpayers should use the extended filing window to avoid ineffective best-judgement orders and reduce procedural litigation. en-us Sat, 03 May 2025 08:36:39 +0530 Sat, 03 May 2025 08:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14306 Section 62 is an enabling provision allowing adjudicating authorities to pass best-judgment assessments where returns are not furnished, but operates alongside Section 46 notices, late fees under Section 47 and interest rules. The law provides an extended limitation period for assessments and an additional window for furnishing returns after a best-judgement order subject to extra late fee, and courts have recognised that delays may be condoned where justified. Taxpayers should use the extended filing window to avoid ineffective best-judgement orders and reduce procedural litigation. Articles Goods and Services Tax - GST Sat, 03 May 2025 08:36:39 +0530 https://www.taxtmi.com/article/detailed?id=14306