Best judgment assessment cannot be made for non-filing of GSTR-3B
Last updated: 30 December 2020
Court :
Appellate Authority, GST, Andhra Pradesh
Brief :
The Hon’ble Appellate Authority, GST,Andhra Pradesh, in the case ofOmsai Professional Detective & Security Services Pvt. Ltd. [Order No. 5132 of 2020 (dated, March 16, 2020)]held that best judgment assessment under Section 62(1) of Central Goods and Services Tax Act, 2017 ("CGST Act") cannot be made in respect of non-filers of returns in Form GSTR-3B, wherein Assessing Authority ("AA") issued notices for filing of returns in Form GSTR-3B and passed best judgment assessment orders under Section 62 of CGST Act, on failure to file the same.
Citation :
Order No. 5132 of 2020 (dated, March 16, 2020)
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in GST
Views : 171
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani -
IDT LIVE Exam Oriented Batch | May 2026, Sept 2026 & Jan 2027
CA Arpita Tulsyan
CAclubindia
