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TMI Blog2025 (3) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 33AAMFH8606F1ZE/Tax Period February 2023, dated 19.04.2023 and in ASMT-13 in Reference No.33AAMFH8606F1ZE/Tax Period April 2023, dated 28.06.2023, respectively. 2. With the consent of both sides, these Writ Petitions are disposed of, at the admission stage itself. 3. The case of the petitioner is that she failed to file the monthly returns in GSTR - 3B for the months of February 2023 and April 2023 within the due date. Therefore, the second respondent had issued notices dated 25.03.2023 and 26.05.2023 under Section 46 of the TNGST Act,2017 directing the petitioner to file the returns for the month of February 2023 and April 2023, within a period of 15 days. Thereafter, the second respondent has the passed orders on 19.04.2023 and 28.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on which the best judgement assessment orders were served, the petitioner is certainly entitled to avail the benefit, which is available under Section 62(2) of the GST Act. However, in the present case, the returns were not filed by the petitioner within the prescribed time limit. Hence, the learned Government Advocate requested this Court to pass appropriate orders. 6. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondents and also perused the materials available on record. 7. In the present cases, the returns were not filed by the petitioner for the months of February 2023 and April 2023 within the prescribed time limit. Hence, the impugned orders dated 19.04.2023 and 28.06.2023 have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer may proceed to assess the tax liability of the said person to the best of his judgment taking into account all the relevant materials, which are available or which he has gathered and pass an assessment order, within a period of 5 years from the date specified under Section 44 of the Act for furnishing of the annual return for the financial year, in which the tax was not paid. 10. In the present cases, since the petitioner had not filed the returns for the months of February 2023 and April 2023 within the prescribed time limit, the assessment orders have been passed by the second respondent under Section 62(1) of the GST Act on 19.04.2023 and 28.06.2023. 11. In terms of the provisions of Section 62(2) of the GST Act, if a registere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the said period of 5 years to make the best judgment assessment order for the second respondent will start on 01.01.2024 and ends on 31.12.2029. In such case, if the best judgement assessment order is passed by the second respondent on 31.12.2029, which is permissible under Section 74 of the GST Act, the petitioner can file his returns within a period of 60 days therefrom i.e., on or before 30.01.2030. Hence, the time limit is available up to 30.01.2030 for the petitioner to file her returns. When such being the case, since the best judgment assessment order has been made by the second respondent at the earliest point of time, the legal right of the petitioner to file the returns, which is available under Section 62 of the Act, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he authority is satisfied with the said reasons, they can condone the delay and permit the petitioner to file the returns. However, in the present cases, no such application was filed by the petitioner. Therefore, this Court is inclined to pass the following orders:- (i) The petitioner is directed to file an application for condoning the delay in filing the returns within a period of 15 days from the date of receipt of copy of this order. (ii) Upon filing of the application for condonation of delay, the second respondent is directed to consider the said application and pass orders by taking into consideration of the reasons provided by the petitioner for non-filing of returns within a period of 60 days from the service of best judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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