HC: Upholds best-judgment assessment undertaken for return non-filing, 5-year prescription construable as an "outer-limit"

Kerala HC (Ernakulum) dismisses writ challenging assessment orders (AO) passed basis best judgment assessment for non-filing of GSTR-3B for period August 2018 till June 2019; Refutes assessee’s contention that since belated returns were submitted, it can avail the benefit of filing valid returns as prescribed under section 62(2); Noting that the assessee did not furnish a valid return within 30 days from service of AO, holds assessee ineligible for benefit of deem...