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Court Quashes GST Assessment Order, Cites Violation of Natural Justice; Allows Late Monthly Return Filing with Conditions.

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Full Text of the Document

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....Best judgment assessment made u/s 62(1) of GST - ex-parte order - Principles of Natural Justice - permission of filing of a monthly return after due date, subject to deposit of GST as admitted - The order quashed - Matter restored back - HC....

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