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. Dismissing the writ petition, the Court held that the reference to Section 44 in Section 62(1) is only for determining the five-year period within which the assessing officer has to complete the best judgment assessm...