High Court Restores Case to Appellate Authority After GST Return Failures Citing COVID-19 and Tribunal Inactivity.

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....Best Judgement assessment - Ex-parte order - Non-functioning of GST Tribunal - Failure to file the GST returns and pay the tax due to COVID for 10 months in time - failure of the assessee to file reply to the show cause notice issued u/s 46 - matter restored back to Appellate Authority for fresh adjudication - HC....