Methodology adopted under best judgment assessment order without following any principle is arbitrary
Last updated: 26 May 2021
Court :
Telangana High Court
Brief :
The Hon'ble Telangana High Court in case of M/S Golden Mesh Industries v. Assistant Commissioner State Tax [W.P. No. 7789 of 2021, dated March 31, 2021] set aside the best judgment assessment order passed for non-compliance with the request to file GSTR-3B return, by the Assistant Commissioner under Section 62 of the Central Goods and Services Tax Act, 2017 ('CGST Act'), being prima facie arbitrary and contrary to the provisions of the CGST Act. Remanded back the matter for fresh consideration and directed the Authority to pass a reasoned order w.r.t. levy of tax, interest and penalty, in accordance with the law.
Citation :
W.P. No. 7789 of 2021, dated March 31, 2021
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Bimal Jain
Published in GST
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