Glow Grow Health And Beauty (P) Ltd Vs State Of Kerala
Date: December 1, 2020
Subject Matter
Assessment orders passed u/s 74 subsequent to best judgement orders will govern the assessment
Summary
Exts.P5 to P18 orders are best judgment assessment orders passed in terms of Section 62 of the GST Act for various months between April 2018 to May 2019, taking note of the non-filing of returns by the assessee. Exts.P19 to P32 are the summary of the…
The petitioners have approached this Court impugning Exts.P2 to P4 of assessment orders passed under Section 74 of the CGST Act. In the Writ Petition, it is their case that prior to Exts.P2 to P4 assessment orders, they were subjected to best judgment assessments as evidenced from Exts. P5 to P18 orders, and summaries of the said orders were also served on the petitioners vide Exts.P19 to P32. It…