https://www.taxtmi.com/caselaws?id=471820 Best-judgment assessment for non-filing cannot continue where annual and monthly GST returns disclose the relevant supplies and delayed monthly filing leaves no revenue implication. Annual GSTR-9 disclosure of inward and outward supplies may demonstrate substantive compliance despite late GSTR-3B filing, subject to statutory action for any identified return discrepancy. Rectification of an assessment remains subject to the prescribed limitation period; an application made nearly two years after the assessment was treated as time-barred. Consequently, the non-filer assessment was set aside, while rejection of the delayed rectification request remained undisturbed. en-us Wed, 17 Sep 2025 00:00:00 +0530 Sat, 19 Sep 2026 08:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471820 Best-judgment assessment for non-filing cannot continue where annual and monthly GST returns disclose the relevant supplies and delayed monthly filing leaves no revenue implication. Annual GSTR-9 disclosure of inward and outward supplies may demonstrate substantive compliance despite late GSTR-3B filing, subject to statutory action for any identified return discrepancy. Rectification of an assessment remains subject to the prescribed limitation period; an application made nearly two years after the assessment was treated as time-barred. Consequently, the non-filer assessment was set aside, while rejection of the delayed rectification request remained undisturbed. Case-Laws GST Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471820