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GST: HC upholds best judgment assessment for inaction despite receipt of order
Case Law Details
- Case Name
- Aaron Construction Co. Vs Union Of India (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- 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 registration and completed an ...
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