2024 (7) TMI 257

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....mar Ramamoorthy For the Petitioner : Mr. C. Prabakaran For the Respondents : Mr. T.N.C. Kaushik, AGP (T) ORDER In this writ petition, an order dated 03.03.2023 and the consequential distraint order dated 16.05.2024 are assailed. The petitioner asserts that a notice for cancellation of the GST registration was received on 21.01.2019 and that such registration was cancelled on 27.02.2019....

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....tice were complied with by issuing notice dated 05.01.2023 in Form GSTR 3A. Since the petitioner failed to file returns upon receipt thereof, he submits that the assessing officer was constrained to make the assessment on best judgment basis under Section 62 of applicable GST enactments. 4. On examining the impugned assessment order, it is evident that the assessment was made on best judgment b....