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Regarding the application of the provisions of Section 62 pertaining to assessment of non-filing of the returns once the portal remain active, petitioner even if had not conducted any business, has to file the return.

Best Judgment Assessment — The petitioner in the instant case has sought indulgence of this Court seeking a writ of certiorari for quashingassessment orders anddemand notice issued u/s 62. the petitioner submits that Section 62 of the Central Goods and Service Tax Act, 2017 would not have come into force in view of the fact that the petitioner had submitted a request for cancellation of the registration in terms of the provisions of Section 29 of CGST Act Held that—Regarding the application of the provisions of Section 62 pertaining to assessment of non-filing of the returns once the portal remain active, petitioner even if had not conducted any business, has to file the return. The returns are filed in April 2019 and not thereafter. Submission of the fresh application and cancellation is perhaps on a premise that the petitioner could not overcome the rigors of the provisions of the Act, particularly provisions of Section 62. In view of the above findings, I am of the view that no scope for interference is warranted under Article 226 of the Constitution of India, when the petitioner has a remedy of appeal as provided under the Act. — Emmar Trading Company Vs. The State Tax Officer, The Assistant Commissioner, SGST Department, The State of Kerala [2020] 21 TAXLOK.COM 104 (Kerala)

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