Best-Judgment GST Assessment Automatically Withdrawn After Delayed Return Filing

Tvl. Bernard Karuthudaiyan Vs Deputy State Tax Officer – 2 (Madras High Court)

The petitioner is an assessee within the jurisdiction of the respondent State Tax Officer and failed to file GST returns for August 2024. Under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017, when a registered person does not furnish returns despite notice under Section 46, the proper officer may assess tax liability to the best of his judgment by issuing an order. Sub-section (2) of Section 62 provides that if a valid return is furnished within thirty days from the service of such a

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