Best Judgment Order Set Aside and Remanded as Belated Return Reflected Higher Tax Payment
Best Judgment Order Set Aside and Remanded as Belated Return Reflected Higher Tax Payment Issue Whether a best judgment assessment order passed under Section 62 for non-filing of GSTR-3B should be set aside and remanded when the assessee subsequently files a belated return declaring and paying tax in excess of the assessed amount. Facts Default… Read More »