Tvl. Bernard Karuthudaiyan Vs Deputy State Tax Officer
Date: November 11, 2025
Subject Matter
GST Best-Judgement Assessment Order Deemed Withdrawn Even Upon Belated Return Filing
Summary
The court has declared that the impugned best judgment assessment order passed against the petitioner on October 16, 2024, is deemed to have been automatically withdrawn. This decision is based on the statutory mandate of Section 62(2) of the Tamil N…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Heard both sides. 2.The writ petitioner is an assessee coming under the jurisdiction of the respondent. The petitioner failed to file their returns for the month of August 2024. Section 62 of the Tamil Nadu Goods and Service Tax Act, 2017 reads as follows:- “ 62. Assessment of non-filers of returns. (1) Notwithstanding anything to the cont…