Assessment — The assessee failed to file the returns within the time normally available under the SGST Act and 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. The statutory prescription of 30 days from the date of receipt of the assessment order passed under sub section (1) of Section 62 has to be strictly construed against an assessee and in favour of the revenue. Court may not be justified in granting an extension of the period contemplated under sub section (2) of Section 62 of the Act. — Bridge Hygiene Services Private Limited Vs. The State Tax Officer Second Circle, SGST Department, Tax Complex, Kottayam and The Commissioner of State GST, State GST Department, Thiruvananthapuram [2019] 16 TAXLOK.COM 045 (Kerala)