Aaron Construction Co. Vs Union Of India
Date: July 3, 2024
Subject Matter
Best judgment assessment valid despite non-serving of notice stipulated u/s 62(1)
Summary
The Kerala High Court ruled on the case of Aaron Construction Co. vs Union of India, involving best judgment assessment under the CGST/SGST Act. The appellant had failed to file returns for over six months, leading to an assessment being completed on…
The petitioner in W.P(C)No.11992 of 2024 is the appellant herein aggrieved by the judgment dated 03.04.2024 of the learned Single Judge in the writ petition. 2. Briefly stated the facts necessary for disposal of this writ appeal are as follows: The appellant herein had preferred the writ petition impugning Ext.P4 best judgment assessment order passed by the assessing authority under Section 62 of…