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BRIDGE HYGIENE SRVICES PVT LTD. vs. THE STATE TAX OFFICER, SECOND CIRCLE, SGST DEPARTMENT, TAX COMPLEX, KOTTAYAM AND THE COMMISSIONER OF STATE GST, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

S.MANIKUMAR
C.K.ABDUL REHI
Pet. Counsel
Harisankar V. Menon
Meera V.menon
Res. Counsel
Aravind Kumar Babu

Petitioner / Applicant

BRIDGE HYGIENE SRVICES PVT LTD.
Respondent THE STATE TAX OFFICER, SECOND CIRCLE, SGST DEPARTMENT, TAX COMPLEX, KOTTAYAM AND THE COMMISSIONER OF STATE GST, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM
Court Kerala High Court
State

Kerala

Date Oct 23, 2019
Order No.

WA. No. 2180 OF 2019

Citation

2019(10) TAXREPLY 1915
Original Order
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ORDER

Orders of assessment made under Section 62 of the Central Goods and Services Tax Act, 2017 (for short 'the Act') with respect to different assessees for different periods in the financial year 2018-2019 & 2019-2020, were under challenge in the respective writ petitions concerned with these appeals. The appellants/assesses sought to quash the orders of assessment by mainly contending that, the impugned orders does not reflect, details of the materials relied upon by the Assessing Officer to make the best judgment assessment, as contemplated under Section 62 (1) of the Act. In other words, the contention is that, the impugned orders were passed in a quite mechanical manner, without proper application of mind. The learned Single Judge while dealing with the writ petitions found that the appellants have even failed to take advantage of the provisions contained in sub-section (2) of Section 62 of the Act, by furnishing valid returns within 30 days after receipt of the impugne....

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