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In case of best judgment assessment, if the assessee could not furnished valid return within 30 days thereafter, extention of such 30 days period cannot be granted.

Assessment — Sub section (2) of Section 62 indicates that even after the service of the best judgment assessment order on the assessee, if the assessee furnishes a valid return within 30 days thereafter, the assessment order passed on best judgment basis will be deemed to have been withdrawn save for the continuance of the liability to pay interest for late payment of the tax. Thus, the statutory provisions are clear with regard to the time frame within which the assessee has to file his return and pay tax based on the said returns if he wants the assessment done on best judgment basis to be cancelled. The statutory prescription of 30 days has to be strictly construed. — Mangomeadows Agricultural Pleasure Land (P) Ltd. Vs. The State Tax Officer SGST Department, Ettumannor and The Commissioner of State GST, State GST Department, Tax Towers, Thiruvananthapuram [2019] 16 TAXLOK.COM 053 (Kerala)