9911796707
TMI Blog2025 (4) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... nsent of both sides, this Writ Petition is disposed of, at the admission stage itself. 3. The case of the petitioner is that he failed to file the monthly returns in GSTR - 3B for the month of February 2022 within the due date. Therefore, the second respondent had issued notice dated 26.03.2022 under Section 46 of the TNGST Act, 2017 directing the petitioner to file the returns for the month of February 2022, within a period of 15 days. Thereafter, the second respondent has passed the order on 12.05.2022, assessing the petitioner under best of judgment and demanded the tax amount of Rs. 3,05,934/-. As per the amended provision of Section 62(2) of the Goods and Services Tax Act, 2017 [hereinafter referred to as ''the GST Act' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned 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 case, the returns were not filed by the petitioner for the months of February 2022, within the prescribed time limit. Hence, the impugned order dated 12.05.2022 has 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 2022 on 25.11.2024. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not paid. 10. In the present case, since the petitioner had not filed the returns for the month of February 2022 within the prescribed time limit, the assessment order has been passed by the second respondent under Section 62(1) of the GST Act on 12.05.2022. 11. 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order under sub-section (1) of Section 62 of the GST Act, the said assessment order would be deemed to have been withdrawn.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. 12. The idea of impl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2029. Hence, the time limit is available up to 28.02.2029 for the petitioner to file his 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 any interest or penalty. 15. Further, if the registered person was not able to file the returns within a period of 60 days for the reasons, which are beyond his/her control, the said delay may be condoned upon providing of sufficient reasons by the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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