Tax Guru

Best Judgment GST Assessment Deemed Withdrawn After Returns Filed

Relying on the spirit of Section 62, the Court ruled that compliance after delay nullifies best judgment assessments, though ...
Indiatimes

State Goods and Services Tax department launches 10-day drive to clear pending GSTR-3B returns

Chhatrapati Sambhajinagar: The state Goods and Services Tax (GST) department has launched a 10-day focused drive across all eight districts of the Chhatrapati Sambhajinagar Zone to clear a significant ...
Tax Guru

Best-Judgment GST Assessment Cannot Survive After Return Filing: AP HC

The High Court held that assessment orders under Section 62 of the CGST Act automatically lapse once pending returns are ...