Best Judgment Assessment

Two and a Half Years Too Late: Telangana High Court Declines to Examine a Section 62 Best-Judgment Assessment on the Ground of Delay

A taxpayer challenged a best-judgment GST assessment order two and a half years after it was passed, arguing that filing his return afterwards meant the order stood automatically withdrawn. The Telangana High Court never reached that argument — it dismissed the petition for delay, exposing a gap between the taxpayer's account of why he could not act sooner and the actual timeline on record.