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![Best Judgment Assessment u/s 62 cannot Survive Once GST Returns Filed: Andhra Pradesh HC [Read Order] Best Judgment Assessment u/s 62 cannot Survive Once GST Returns Filed: Andhra Pradesh HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/500x300_2121148-best-judgment-assessment-62-cannot-survive-once-gst-returns-filed-andhra-pradesh-hc-taxscan.webp)
Best Judgment Assessment u/s 62 cannot Survive Once GST Returns Filed: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court held that best judgment assessment orders passed under Section 62 of the GST ( Goods and Services Tax ) Act, 2017 ...


![Duplicate Assessment for Same Defect and Year Invalid under GST: Madras HC Quashes Order [Read Order] Duplicate Assessment for Same Defect and Year Invalid under GST: Madras HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/250x150_2102420-duplicate-assessment-invalid-under-gst-madras-hc-quashes-order-taxscan.webp)
![CBIC Extends Due Date for Filing GSTR-3B Returns for September 2025: Know the New Deadline [Read Notification] CBIC Extends Due Date for Filing GSTR-3B Returns for September 2025: Know the New Deadline [Read Notification]](https://images.taxscan.in/h-upload/2025/10/20/250x150_2098195-cbic-extends-due-date-for-filing-gstr-3b-returns-taxscan.webp)


![GST S. 75(12) Not Invokable Once Self-Assessed Tax as per S. 37 Included in Return furnished u/s 39: Calcutta HC [Read Order] GST S. 75(12) Not Invokable Once Self-Assessed Tax as per S. 37 Included in Return furnished u/s 39: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Calcutta-HC-Special-Anomaly-Committee-Decision-on-Scale-of-Pay-Income-Tax-Officer-Calcutta-High-Court-taxscan.jpg)
![Under Declaration of Ineligible GST ITC: Madras HC Orders for Hearing on 10% Deposit [Read Order] Under Declaration of Ineligible GST ITC: Madras HC Orders for Hearing on 10% Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Madras-High-Court-Madras-HC-Orders-GST-ITC-GST-Taxscan.jpg)
![Kochi GST Appellate Authority disposes Multiple Appeals on ITC Availment u/s16(4) and Deadline Extension u/s 16(5) [Read Order] Kochi GST Appellate Authority disposes Multiple Appeals on ITC Availment u/s16(4) and Deadline Extension u/s 16(5) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Kochi-ITC-Availment-section-164-Taxscan.jpg)

![Madras HC restores Cancelled GST Registration of Film Production Company on Payment of Part of Tax in due [Read Order] Madras HC restores Cancelled GST Registration of Film Production Company on Payment of Part of Tax in due [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/GST-GST-registration-in-film-production-Madras-High-Court-TAXSCAN.jpg)

![Madras HC Condones GSTR 3B filing Delay due to GST Amendment in S. 62(2), Rescinds Order Passed u/s 62(1) [Read Order] Madras HC Condones GSTR 3B filing Delay due to GST Amendment in S. 62(2), Rescinds Order Passed u/s 62(1) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/GST-GSTR-GSTR-3B-filing-Amendment-in-GST-TAXSCAN.jpg)