Madras HC Rules Late GST Return Filing Automatically Cancels Section 62 Assessment
In a significant relief for GST-registered taxpayers, the Madurai Bench of the Madras High Court has clarified that a best judgment assessment passed under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017, stands automatically withdrawn once a valid return is filed by the taxpayer, even if such filing is done after … Read more