GST return filed as per HC order is to be treated as return filed in time; Best judgment assessment order not sustainable

Associate Decor Ltd. Vs ACCT (Karnataka High Court) Best Judgment Assessment Order withdrawn as Petitioner filed relevant returns in accordance with order of High Court In Associate Decor Ltd. v. Assistant Commissioner of Commercial Taxes, Bengaluru [Writ Petition No. 45290 of 2019 (T-RES) dated July 02, 2021] Associate Decor Ltd. (Petitioner) has filed the current petition challenging the endorsement No. ACCT LGSTO-150/T.No.51/19-20 dated April 25, 2019 (impugned endorsement) which was issued by Assistant Commissioner of Commercial Taxes (Respondent). Along with that, the Petitioner has also ...