Provisions of Section 62(2) of GST Act have to be construed strictly

M/s Bridge Hygiene Services Private Limited Vs The State Tax Officer (Kerala High Court) The statutory prescription of 30 days from the date of receipt of the assessment order passed under sub section (1) of Section 62 has to be strictly construed against an assessee and in favour of the revenue, since this is a provision in a taxing statute that enables an assessee to get an order passed against him on best judgement basis set aside. The provision must be interpreted in the same manner as an exemption provision in a taxing statute. This Court may not be justified in granting an extension of t...