GST- Best Judgement assessment can be done immediately after failure to file return despite notice

Amani Machine Centre Vs State Tax Officer (Kerala High Court)

The Kerala High Court has held that the reference to Section 44 of the CGST Act, 2017 in Section 62 does not mandate that the steps for completing the best judgment assessment should be initiated only after 31st December, following the end of the financial year in which the default in filing of monthly returns occurred. Dis

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