The ruling in brief
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
Provisions considered
Section 62, read with section 29, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017
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