9911796707
TMI Blog2023 (12) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner has filed the returns for the Assessment Years 2019-2020 to 2022-23 subsequent to restoration of GST Registration, the best judgment assessment orders passed by the 1st respondent dated 22.11.2022 25.11.2022, which are under challenge in WP Nos.4675, 4676, 4677 and 4684 of 2023 are liable to be set aside and the 1st respondent has to pass fresh assessment orders. The impugned orders are set aside and respondents are directed to pass fresh assessment orders, based on the returns filed by the petitioner for the Assessment Years 2019-2020 to 2022-23. Since the impugned best judgment assessment order is set aside, the consequential bank attachment order is stand lifted to the entire extent - Petition allowed. - Hon'ble Mr. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings against the petitioner by attaching the petitioner's Bank Account on 10.01.2023 and another Bank Account on 09.02.2023 without any prior intimation to the petitioner or raising any demand. Challenging the said best judgment assessment orders and the attachment orders passed by the respondents, the petitioner has filed the present writ petitions. 2. The learned counsel appearing for the petitioner would submit that the GST registration of the petitioner has been cancelled by the 1st respondent with effect from 01.03.2020, by an order dated 11.03.2020, owing to which, the petitioner could not file his GST returns. Hence, the petitioner filed an application for revocation of his cancelled GST registration on 22.04.2023 and the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel appearing for the petitioner as well as the learned Additional Advocate General appearing for the respondents and perused the materials on record. 6. This Court is of the considered view that since the petitioner has filed the returns for the Assessment Years 2019-2020 to 2022-23 subsequent to restoration of GST Registration, the best judgment assessment orders passed by the 1st respondent dated 22.11.2022 25.11.2022, which are under challenge in WP Nos.4675, 4676, 4677 and 4684 of 2023 are liable to be set aside and the 1st respondent has to pass fresh assessment orders. 7. Accordingly, the Writ Petitions are allowed, the impugned orders are set aside and respondents are directed to pass fresh assessment orders, based on the returns ..... X X X X Extracts X X X X X X X X Extracts X X X X
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