Amani Machine Centre Vs State Tax Officer
Date: July 30, 2020
Subject Matter
Best judgment assessment can be done immediately after detection of the failure to file the returns
Summary
Reference to Section 44 of the Act, in Section 62, is only for the purpose of determining the five year period within which the assessing officer has to complete the best judgment assessment. It does not mandate that the steps for completing the best…
The petitioner has approached this Court aggrieved by Exts.P12 to 22 assessment orders passed under Section 62 of the Goods and Services Tax Act(‘the Act’ for short). In the writ petition, it is his case that after receipt of the said assessment order, he submitted the relevant returns viz. Exts.P23 to P33, on various date between November and December 2019. It is admitted though, that…