CASE LAW
|
Authority |
One liner |
|
Rajasthan High Court Ashok Varandani |
Assessing Authority had to proceed to make best judgment assessment under Section 62 of the RGST Act, 2017, When no return was filed by assessee even after notice |
|
Madras High Court Anand Cini Services Private Limited |
Best judgment assessment orders are liable to be set aside on filing of pending returns subsequent to restoration of GST Registration. |
|
Patna High Court G. Power Solution |
Opportunity of hearing must be provided to assessee |
|
Kerala High Court Wild Tree Resorts By The Legend Private Ltd |
Recovery proceedings kept in abeyance for specified period to provide time to appeal. |