Associate Decor Ltd Vs State Of Karnataka

Date: July 2, 2021

Court: High Court
Bench: Karnataka
Type: Writ Petition
Judge(s)/Member(s): S. SUNIL DUTT YADAV
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Subject Matter

Returns filed as per HC order are to be treated as return filed in time. Best judgment assessment order not sustainable

Best Judgement Assessment

Summary

Time to file the return was granted to the Petitioner, but this Hon’ble Court vide its order dated February 13, 2019 extended the time within which returns were to be filed. Though, according to Section 62(2) of the KGST Act, a period of 30 day…

1. The learned Government Advocate accepts notice for the respondents. With the consent of both parties, the matter is taken up for disposal. 2. The petitioner has sought for quashing of the endorsement dated 25-4-2019 vide No. ACCT LGSTO-150/T.No.51/19-20, vide Annexure-‘A’ issued by the first respondent, the demand in Form-‘F’ dated 21-12-2018 at…

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