GST Appeals Under Sections 62, 73, 74 Can Be Filed Until January 31, 2024, Despite Delay

SIS Cash Services Pvt. Ltd. Vs Union of India (Patna High Court) The Patna High Court recently addressed a petition filed by SIS Cash Services Pvt. Ltd. challenging the recovery of tax despite the company having filed its return and paid the tax amount, albeit with a delay. The case highlights the complexities surrounding best judgment assessments under the Bihar Goods and Services Tax Act (BGST Act) and the avenues available to taxpayers for recourse. The dispute originated from SIS Cash Services’ failure to file its GSTR-3B return for June 2019 and pay the corresponding tax by the due ...