‘Best judgment’ assessment awaits GST return non-filers

NEW DELHI: Thousands of GST non-filers, or those who did not file returns, have received an auto-generated letter from the authorities, asking them to file their returns or face the prospect of the tax department assessing their liability and asking them to pay.  Although the GST law provided for use of “best judgment” assessment, it’s a provision that is only being used now to coax those who…