Best Judgment Assessment — The assesses sought to quash the orders of assessment made under section 62 of CGST Act, 2017 on the ground that the impugned orders does not reflect, details of the materials relied upon by the Assessing Officer to make the best judgment assessment, as contemplated under Section 62 (1) of the Act. However, after receipt of the impugned orders of assessment, they failed to avail the remedy provided under subsection (2) of Section 62 of the Act. There exists no circumstance to quash the impugned orders in exercise of the jurisdiction vested under Article 226 of the Constitution of India, by permitting the appellants to by-pass such effective remedy available. Writ appeals dismissed in limine. — Bridge Hygiene Srvices Pvt Ltd. Vs. The State Tax Officer, Second Circle, SGST Department, Tax Complex, Kottayam And The Commissioner of State GST, State GST Department, Tax Towers, Thiruvananthapuram [2019] 17 TAXLOK.COM 070 (Kerala)