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2024 (5) TMI 966 - HC - GST


Issues:
Challenging best of judgment assessment for non-filing of monthly returns.
Applicability of amended Act extending the limitation period.
Consideration of actual tax liability and late filing.
Petitioner's right to file an application to condone delay.

Analysis:
The Writ Petition challenges the best of judgment assessment by the respondent for the non-filing of monthly returns by the petitioner. The petitioner, a taxpayer facing financial crisis, filed the returns late due to no outward supplies in April 2023. The respondent passed the assessment on 12.06.2023, which the petitioner only discovered on 07.02.2024, after the deadline for withdrawal of the best of judgment order. The petitioner argues that the amendment extending the limitation period from 30 to 120 days, effective from 01.10.2023, should apply to their case, even though they filed late on 29.08.2023. The petitioner contends that the actual tax liability is Rs. 2 lakhs, paid belatedly in August 2023, contrasting with the best of judgment amount of Rs. 5 lakhs, which did not consider the August 2023 returns.

The petitioner's counsel cites a previous order by the Court allowing taxpayers to apply for condonation of delay within 15 days, directing the respondents to consider such applications. The Additional Government Pleader for the respondent argues that since the returns were not filed within the prescribed time limit, the petition should be dismissed. The Court notes the amendment extending the limitation period and the disparity between the actual tax liability and the best of judgment amount. Considering these factors, the Court permits the petitioner to file an application to condone the delay, to be reviewed by the respondent in line with the Court's previous order, granting relief to the petitioner. The Court's decision allows the petitioner to seek redress and emphasizes the need for a case-by-case analysis of late filings in tax matters.

 

 

 

 

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