Bridge Hygiene Services Private Limited Vs The State Tax Officer
Date: September 23, 2019
Subject Matter
Extension of the period as contemplated under Sec 62(2) for the purpose of getting the benefit of withdrawal of an assessment order passed on best judgment basis cannot be granted
Summary
1. As per provisions of Section 62 of the SGST Act, it is only in circumstances where an assessee refuses to furnish the particulars required for an assessment under the Act, through the filing of a return within time that the proper officer has to p…
1. The petitioner, who is an assessee under the Goods and Services Tax Act (hereinafter referred to as the ‘GST Act’) on the rolls of the 1st respondent, defaulted on filing of returns from July 2018 onwards. It is stated that although there was default in filing of the returns upto July 2018, returns upto August 2018 have later been filed satisfying the tax due with interest. The grie…