9911796707
TMI Blog2020 (8) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... emand could not arise qua the returns in respect of the period referred to was not exigible to tax. On a plain reading of Section 62 (2), extracted in paragraph 18 of the writ petition which I need not reproduce it again, it is not in doubt that whenever an assessee fails to file a return an assessing officer is required to sent the assessment order in terms of provisions Section 62 (1) of the Act but, there is a caveat in terms of provision under Section 62 (2) where on receipt of such information, as noticed above, was received by the petitioner on 27.9 2019, petitioner filed the returns on 25.10.2019 within 30 days. There could not have been an occasion for issuing of recovery notices as assessment orders Ext.P4 were in law required b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er CGST and SGST instead of IGST. The State after filing of the returns on input tax credit adjustment of ₹ 24.70 lakhs there was a short fall of IGST and excess payment towards CGST and SGST was of sum of ₹ 12.93 lakhs. On account of the fault committed by the petitioner to file returns in the month of July 2018 to March 2019, petitioner received notices dated 31 May 2019 in the form of GSTR-3A purportedly under Section 46 of KGST Act and CST Act. They were received on 1st July 2018 as evidenced vide P1 to P1 a (s) to c (2). The notices pertained to period August 2018, October 2018 and December 2018. 3. In response to the aforementioned, reply dated 25.9.2019 in accordance with the provisions of statute, was filed as evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter, in case the matter is revisited. 8. I have heard Counsel for the parties and appraised the paper books. On a plain reading of Section 62 (2), extracted in paragraph 18 of the writ petition which I need not reproduce it again, it is not in doubt that whenever an assessee fails to file a return an assessing officer is required to sent the assessment order in terms of provisions Section 62 (1) of the Act but, there is a caveat in terms of provision under Section 62 (2) where on receipt of such information, as noticed above, was received by the petitioner on 27.10 2019, petitioner filed the returns on 25.10.2019 within 30 days. There could not have been an occasion for issuing of recovery notices as assessment orders Ext.P4 were in law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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