2020 (12) TMI 895

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.... Civil Writ Jurisdiction Case No. 120 of 2020, Civil Writ Jurisdiction Case No. 157 of 2020, Civil Writ Jurisdiction Case No. 404 of 2020 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE SANJAY KAROL And HONOURABLE MR. JUSTICE S. KUMAR For the Petitioner : Mr.Achhaibar Singh, Advocate For the Respondent : Mr.Vikash Kumar, SC 11 ORDER (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner, in CWJC No. 2015 ....

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.... for the tax assessed for the month of April 2009 on the basis of the said order and for any other relief or reliefs to which the petitioner is found entitled to." Petitioner, in CWJC No. 120 of 2020, has prayed for the following relief(s):- "For issuance of an appropriate Writ/Order or Direction in the nature of certiorari to quash the order of assessment dated 28/8/2019 passed by respondent n....

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....in the nature of certiorari to quash the order of assessment dated 28/8/2019 passed by respondent no. 4 in connection with reference no. 99, dated 28/8/2019 under sections 62 of GST Act, in respect of the petitioner namely M/s Balwant Construction Pvt. Ltd. Pursuant to a best judgment assessment when the petitioner defaulted in filing return for the taxable period in form GSTR-3B for the month of ....

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....tions 62 of GST Act, in respect of the petitioner namely M/s Balwant Construction Pvt. Ltd. pursuant to a best judgment assessment when the petitioner defaulted in filing return for the taxable period in form GSTR- 3B for the month of March, 2019, financial year 2018-19 to treat the said order of assessment to the best of his judgment deemed to have been withdrawn in view of a valid return already....