𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 𝗮𝗻𝗱 𝗕𝗲𝘀𝘁 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁 𝗔𝘀𝘀𝗲𝘀𝘀𝗺𝗲𝗻𝘁 𝗶𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 The Tribunal held: "The relevant date for limitation under Section 73, where no return is filed, is the due date for return filing, regardless of delayed submission. Best judgment assessment may be conducted suo moto by the department."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Right Resource Management Service 𝗜𝘀𝘀𝘂𝗲𝘀: 1.Can best judgment assessment be done suo moto? 2.What is the relevant date for reckoning limitation under Section 73 when no return is filed?

𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant, a manpower supply service provider, faced a show cause notice for service tax recovery (2010-11 to 2014-15) with interest and penalties, including best judgment assessment under Section 72 due to unfiled returns by the due date.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that best judgment assessment under Section 72 can be initiated suo moto by the department. The relevant date for limitation is the due date for returns, unaffected by late filing. The appeal was partly allowed, sustaining demand within the normal limitation period with penalties.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Right Resource Management Service vs. Commissioner of Central Goods and Services Tax, Central Excise and Customs, Dehradun 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗣𝗣𝗘𝗔𝗟 𝗡𝗢. 50834 of 2018 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 30 October 2023 📜 This ruling confirms that best judgment assessments can be initiated by the department and clarifies the limitation period for cases of unfiled returns.