Case Law Details
Case Name : Aaron Construction Co. Vs Union Of India (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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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 registratio
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