9911796707
TMI Blog2024 (1) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that the petitioner was not able to file their returns for the month of December 2022, January 2023 and February 2023 within the prescribed time limit. Hence, the respondent had passed the impugned orders, which are the best judgement assessment orders, in terms of the provisions of Section 62(1) of the Goods and Services Tax Act, 2017 (hereinafter called as "GST Act") on 28.03.2023 for the month of December, 2022 and January 2023 and on 10.04.2023 for the month of February 2023. Thereafter, the petitioner had taken steps and filed the returns for the month of December 2022 and January 2023 on 30.04.2023. Further, the petitioner had also filed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. Thereafter, the returns were filed by the petitioner for the month of December 2022 and January 2023 on 30.04.2023 and for the month of February 2023 on 24.06.2023. 8. At this juncture, it would be appropriate to extract Section 62 of the GST Act, which reads as follows: "62. Assessment of non-filers of returns.- (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section 45, even after the service of a notice under section 46, the proper officer may proceed to assess the tax liability of the said person to the best of his judgement taking into account all the relevant material which is available or which he has gathered and is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 days of the service of assessment order under Sub-section (1) of Section 62 of the GST Act, the said assessment order would be deemed to have been withdrawn. However, the liability for the payment of interest of Subsection (1) of Section 50 of the GST Act or for payment of late fee under Section 47 of the GST Act shall continue. 12. The idea of implementation of the said provision is to afford an opportunity to the registered person to furnish and file the returns within a period of 30 days from the date of service of assessment order, which was passed under Section 62(1) of the GST Act. 13. Now the issue is what will be the situation if the petitioner failed to furnish the returns within a period of 30 days as prescribed under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier date, the petitioner can file his returns even without paying any interest or penalty. 15. Further, if the registered person was not able to file the returns within a period of 30 days for the reasons, which are beyond his control, the said delay may be condoned upon providing of sufficient reasons by the said person. Since Section 62 of the GST Act permits the person to file their returns as stated above, making the assessment at the earliest point of time and fixing the time limit of 30 days period will curtail the right, which is available for the Assessee. 16. In view of the above, the limitation of 30 days period prescribed under Section 62(2) of the Act appears to be directory in nature and if the Assessee was not able to f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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