2020 (12) TMI 58

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....Y ADVS. SHRI.JOHN VARGHESE SRI.A.L.GEORGE FOR THE RESPONDENT : BY GOVERNMENT PLEADER SMT.DR THUSHARA JAMES JUDGMENT The petitioners have approached this Court impugning Exts.P2 to P4 of assessment orders passed under Section 74 of the CGST Act. In the Writ Petition, it is their case that prior to Exts.P2 to P4 assessment orders, they were subjected to best judgment assessments as evidence....

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....ion 62 of the GST Act for various months between April 2018 to May 2019, taking note of the non-filing of returns by the assessee. Exts.P19 to P32 are the summary of the orders passed as above. It is not in dispute that pursuant to the said assessment orders completed on best judgment basis there has been no payment effected by the petitioners, and it was therefore that proceedings under Section 7....