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AARON CONSTRUCTION CO. vs. UNION OF INDIA & OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K. JAYASANKARAN NAMBIAR
SYAM KUMAR V.M.

Pet. Counsel

K.t. Thomas Mathew

Bob Kurian

Res. Counsel

R. Harishankar

R Harishankar

Petitioner / Applicant	AARON CONSTRUCTION CO.
Respondent	UNION OF INDIA & OTHERS
Court	Kerala High Court
State	Kerala
Date	Jul 4, 2024
Order No.	WA NO. 906 OF 2024
Citation	2024(7) TAXREPLY 10205
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ORDER
JUDGMENT DR. A.K.JAYASANKARAN NAMBIAR, J. 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 the CGST/SGST Act ('the Act' for short). It is apparent that the appellant who was obliged to file returns under the Act, in its capacity as a registered dealer, failed to submit returns for more than six months and therefore, steps were taken by the assessing authority for cancellation of its registration under the Act. Simultaneously, the assessment on best judgment basis under Section 62 of the Act was also completed taking note of the fact that the appellant had not filed any return as provided under the Section. What is ....