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GOLDEN MESH INDUSTRIES vs. ASSISTANT COMMISSIONER STATE TAX
(Telangana High Court)

Hon'ble Judges:

M.S. RAMACHANDRA RAO
T. VINOD KUMAR
Pet. Counsel
Shraddha Gupta
Res. Counsel
---

Petitioner / Applicant

GOLDEN MESH INDUSTRIES

Respondent ASSISTANT COMMISSIONER STATE TAX
Court Telangana High Court
State

Telangana

Date Mar 31, 2021
Order No.

WRIT PETITION No.7789 of 2021

Citation

2021(3) TAXREPLY 4255
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ORDER

This Writ Petition is filed challenging the Assessment Order dt.27-12-2019 passed by the 1st respondent under the Telangana GST Act, 2017 in relation to the petitioner for the tax period November, 2018. 2. It is not in dispute that petitioner did not file GSTR-3B return for the said month of November, 2018 and notice was issued on 29-01-2019 under Section 46 of the Telangana GST Act, 2017 warning the petitioner that if it did not file its return within 15 days, tax liability would be assessed under Section 62 of the Act based on the relevant material available with the 1st respondent along with interest and penalty. 3. Petitioner did not comply with the request to file GSTR-3B return, and best judgment under Section 62 of the Act was made through the impugned order by 1st respondent. In the impugned order, the 1st respondent states: “4. Discussions and Findings: Your Average monthly SGST Tax is ₹ 1,50,000/-. Therefore your turnover under SGST, CGST and IGST are a....

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