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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 ..... ion 39 of the Act, a proper officer 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. 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 - In terms of the provisions of Section 62(2) of the GST Act, if a registered person furnishes the valid returns within a period of 60 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order under sub-section (1) of Section 62 of the GST Act, the said assessment order would be deemed to have been withdrawn.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 payment of interest of sub-section (1) of Section 50 of the GST Act or for payment of late fee under Section 47 of the GST Act shall continue. What will be the situation, if the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys from the service of best judgment assessment order and thereafter, permit the petitioner to file the revised returns.
Conclusion - The limitation of 60 days period prescribed under Section 62(2) of the Act appears to be directory in nature and if the assessee was not able to file the returns for the reasons, which are beyond his/her control, certainly the said delay can be condoned.
Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 passed by the second respondent under Section 62(1) of the GST Act. Thereafter, the returns were filed by the petitioner for the month of February 2023 on 04.01.2024 and for the month of April 2023 on 09.01.2024. 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 issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates. (2) Where the registered person furnishes a valid return withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of 5 years from the end of financial year, for which the registered person is liable to file the annual returns. In the present cases, the relevant financial year is pertaining to 31.03.2023, in which case, the petitioner is liable to file the annual returns on or before 31.12.2023. 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, cannot be taken away. If the best judgment assessment order has not been passed on the earlier date, the petitioner can file her returns even without paying a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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