The Hon’ble Madras High Court (Madurai Bench) in the case of M/s. AMK Athencottasan Muthamizh Kazhagam Man Power Services v. The State Tax Officer [W.P. (MD) No. 14769 of 2026 dated June 04, 2026] set aside the best judgment assessment order passed under Section 62 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and held that once the registered taxable person has uploaded the returns subsequent to the issuance of the best judgment assessment order, it is incumbent upon the Revenue to take up the matter for reassessment by taking into account such returns, and accordingly remanded the matter to the file of the Proper Officer with a direction to pass fresh orders in accordance with law.
