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Best judgment assessment u/s 62 cannot be held invalid where assessee has failed to availed the remedy u/s 62(2).

Section 62 of the CGST Act, 2017— Ext.P1 Order — Three writ petitions were filed on the ground that the Petitioners are GST assessee. On account of financial crisis, the Petitioners had defaulted filing of return from November, 2018. Ext. P 1 order issued by the Respondent under Section 62 of the Act, fixing the tax liability at exorbitant figures. The said order does not comply with the yardsticks prescribed under Section 62 of the Act and the Petitioner has regularized the return for the defaulted month.

Held that:-The Hon’ble High Court held that the writ petitions are bereft of any merit and the aforecaptioned writ petition will stand dismissed on the ground that the assessee has failed to avail the remedy provided under subsection (2) of the Section 62 of the Act. — Pinnacle Motor Works Private Limited Vs. The State Tax Officer-1, Thrissur [2020] 21 TAXLOK.COM 073 (Kerala)

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