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)

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Bimal Jain
Published in GST
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