HC: Taxing provisions 'strictly' construable, refutes granting extension in return-filing period for assessment-order 'withdrawal'

Kerala HC refuses to grant extension in the period prescribed u/s 62(2) of CGST Act for filing a return for getting the benefit of withdrawal of an assessment order passed on best judgment basis u/s 62(1) of CGST Act; States that, “statutory provisions are clear with regard to the time frame within which the assessee has to file his return and pay tax based on the said returns if he wants the assessment done on best judgment basis to be cancelled"; Noting assessee’s failu...