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Best-Judgment GST Assessment Cannot Survive After Return Filing: AP HC
Case Law Details
- Case Name
- Indubaala Enterprises LLP Vs Deputy Commissioner (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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Indubaala Enterprises LLP Vs Deputy Commissioner (Andhra Pradesh High Court)
The Andhra Pradesh High Court disposed of three writ petitions filed by the same petitioner through a common order, as they arose from similar facts. The dispute concerned assessment orders passed under Section 62 of the CGST Act for the tax periods April 2024, May 2024, and June 2024. These best-judgment assessment orders were issued on 12.07.2024 and 17.08.2024 on the ground that the petitioner had failed to file GST returns for the relevant periods. Following the assessments, recovery proceedings...
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