GST Act Section 62: Assessment Order Upheld Due to Non-Filing of Returns Within 30 Days; Petitioner's Appeal Denied.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of assessment order - best judgement assessment - Section 62 of GST for non filing of return - For reasons best known to the petitioner, the returns were not furnished by him within the said period of 30 days granted by the statue. Under the said circumstances, the confirmation of assessment orders cannot be said to be illegal or unjustified.....