Index of Relevent Files CGST Section 62

CIRCULARS

Circular No.	Subject
Circular No.129/48/2019-GST dt. 24.12.2019	Standard Operating Procedure to be followed in case of non-filers of returns

COMMUNITY INSIGHTS

Topic

Publish Date

Unmasking the Fraud: How to Spot and Verify Fake GST Notices

Received a GST violation notice? Hold on before you panic-it might not be real. Recently, scammers have ramped up their game by sending fake GST summons that look alarmingly official. These fraudulent notices are designed to trick taxpayers into acting fast-demanding payments or personal information, all while mimicking the real thing. If you've been targeted by one of these scams, you're not alone. The Central Board of Indirect Taxes and Customs....................... Read More

19.02.2025

CASE LAW

Authority	One liner
2025(04)LCX0022 Allahabad High Court Xestion Advisor Private Limited	Non-compliance of principles of natural justice & procedural requirements prescribed under the Statute due to non-issuance of notice u/s 46 CGST Act before passing the assessment order u/s 62 of the Act.
2024(03)LCX0343 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
2023(12)LCX0276 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.
2022(12)LCX0212 Patna High Court G. Power Solution	Opportunity of hearing must be provided to assessee
2020(09)LCX0013 Kerala High Court Wild Tree Resorts By The Legend Private Ltd	Recovery proceedings kept in abeyance for specified period to provide time to appeal.