Madras High Court
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Madras High Court
Where assessee's registration was cancelled and best judgment assessment determined tax liability for June 2022 due to non-filing of return, but assessee later filed GSTR-3B for that period disclosing tax paid in excess of assessed liability; fresh consideration of assessment was warranted