https://www.taxtmi.com/article/detailed?id=16843 Best judgment assessment under Section 62 of the CGST Act cannot be sustained where the registered taxable person subsequently uploads the pending returns on the common portal. Once such returns are filed, the Proper Officer is required to take them into account and the Revenue must initiate reassessment rather than treat the ex parte assessment as final. The assessment order passed solely on the ground of non-filing within time was therefore set aside, and the matter was remanded for fresh consideration in accordance with law. en-us Mon, 06 Jul 2026 08:28:28 +0530 Mon, 06 Jul 2026 08:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16843 Best judgment assessment under Section 62 of the CGST Act cannot be sustained where the registered taxable person subsequently uploads the pending returns on the common portal. Once such returns are filed, the Proper Officer is required to take them into account and the Revenue must initiate reassessment rather than treat the ex parte assessment as final. The assessment order passed solely on the ground of non-filing within time was therefore set aside, and the matter was remanded for fresh consideration in accordance with law. Articles Goods and Services Tax - GST Mon, 06 Jul 2026 08:28:28 +0530 https://www.taxtmi.com/article/detailed?id=16843