Best Judgment Assessment Cannot Survive as GST Returns Filed Later: Madras HC

AMK Athencottasan Muthamizh Kazhagam Man Power Services Vs State Tax Officer (Madras High Court) Best Judgment Assessment Under Section 62 Cannot Survive Where Returns Have Been Subsequently Filed, Revenue Must Initiate Reassessment: Madras High Court The Madras High Court in M/s. AMK Athencottasan Muthamizh Kazhagam Man Power Services v. The State Tax Officer set aside a best judgment assessment order passed under Section 62 of the CGST Act, holding that once a registered taxpayer subsequently uploads the pending GST returns, the Revenue is required to consider those returns through reassessm...