Section 62(2) GST- Statutory time limit has to be strictly construed

Mangomeadows Agricultural Pleasure Land (P.) Ltd. Vs State Tax Officer (Kerala High Court) In the instant case, it is not in dispute that the assessee failed to file the returns within the time normally available under the SGST Act. It is also not in dispute that it was on account of the failure of the assessee to file the returns within time that the proper officer was constrained to complete the assessment on best judgment basis. Although the petitioner has a case that the assessment on best judgment basis was itself done in an arbitrary manner and without adhering to the guidelines indicate...