https://www.taxtmi.com/caselaws?id=801284 Best-judgment assessment for non-filing of a GST return could not be sustained where the taxpayer filed the return shortly after the condonable period and paid tax, interest and late fee. The belated return required scrutiny under the GST return-scrutiny procedure, and the assessment was quashed. Time from the order until completion of scrutiny was excluded from limitation for tax-demand proceedings. en-us Thu, 24 Sep 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801284 Best-judgment assessment for non-filing of a GST return could not be sustained where the taxpayer filed the return shortly after the condonable period and paid tax, interest and late fee. The belated return required scrutiny under the GST return-scrutiny procedure, and the assessment was quashed. Time from the order until completion of scrutiny was excluded from limitation for tax-demand proceedings. Case-Laws GST Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801284