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WILD TREE RESORTS BY THE LEGEND PRIVATE LIMITED vs. THE STATE TAX OFFICER, THE COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE OF KERALA
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
M.p.shameem Ahamed
Cyriac Tom
Res. Counsel
Mm Jasmine

Petitioner / Applicant

WILD TREE RESORTS BY THE LEGEND PRIVATE LIMITED
Respondent THE STATE TAX OFFICER, THE COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE OF KERALA
Court Kerala High Court
State

Kerala

Date Dec 19, 2019
Order No.

WP(C). No. 35124 OF 2019

Citation

2019(12) TAXREPLY 1739
Original Order
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ORDER

The challenge in the writ petition is against Ext.P1 series of assessment orders that were passed in relation to the petitioner for the month of August 2017 to March 2018. Although various contentions are raised in this writ petition in its challenge against Ext.P1 series of assessment orders, I find that Ext.P1 series of assessment orders were passed on best judgment basis, taking note of the failure on the part of the petitioner to file the statutory returns within the time contemplated under the CGST/KSGST Act, 2017. The assessments were completed under Section 62 of the GST Act and the assessment orders contained a clear indication therein that if the petitioner filed the returns within a period of 30 days from the date of service of the assessment orders, the orders would be deemed to have been withdrawn and the assessment re-done based on the materials furnished by the petitioner. For reasons best known to the petitioner, the returns were not furnished by him within the said p....

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