GST: HC upholds best judgment assessment for inaction despite receipt of order

Aaron Construction Co. Vs Union Of India (Kerala High Court) The Kerala High Court recently delivered a significant judgment in the case of Aaron Construction Co. vs Union of India, concerning the application of best judgment assessment under the CGST/SGST Act. This case arose from the appellant’s challenge against an assessment order (Ext.P4) issued due to non-filing of returns. The appellant, a registered dealer under the Act, failed to submit returns for over six months. Consequently, the assessing authority initiated cancellation proceedings against its registration and completed an ...