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TMI Blog2025 (4) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... & ZD330324050661S dated 11.03.2024. 2. Mr.C.Harsha Raj, learned Special Government Pleader, takes notice on behalf of the respondent in all petitions. By consent of the parties, the main writ petitions are taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that in these cases, the impugned assessment orders, pertaining to 4 months, viz., October, 2023, November, 2023, December, 2023 and January, 2024, came to be passed by the respondent under Section 62 of the Goods and Services Tax Act, 2017 (hereinafter called as "GST Act"). As per the terms of Section 62(2), if an Assessee filed his returns within a period of 30 days from the date on which the assessment order was served to him, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be taken away from them. 5. That apart, he would also submit that the issue involved in the present petitions has been squarely covered by the order passed in W.P.No.34770 of 2023, whereby this Court, vide order dated 14.12.2023, had condone the delay in filing the returns. In this regard, he referred paragraph Nos.7 to 16 of the said order dated 14.12.2023, which reads as follows: "7. In the present case, the returns were not filed by the petitioner for the month of December 2022, January 2023 and February 2023 within the prescribed time limit. Hence, the impugned orders dated 28.03.2023 and 10.04.2023 have been passed by the respondent under Section 62(1) of the GST Act. Thereafter, the returns were filed by the petitioner for the mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant 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 case, since the petitioner had not filed the returns for the months of December 2022, January 2023 and February 2023 within the prescribed time limit, the assessment order has been passed by the respondent under Section 62(1) of the GST Act on 28.03.2023 and 10.04.2023. 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 30 days of the service of assessment order under Sub-section (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ends on 31.12.2029. In such case, if the best judgement assessment order is passed by the 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 30 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 their returns. When such being the case, since the best judgement assessment order has been made by the 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 judgement assessment order has not been passed on the earlier date, the petitioner can file his returns even witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, 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 condonning 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 condonnation of delay, the 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 30 days from the service of best judgement assessment order and thereafter, permit the petitioner to file the revised returns; 6. Therefore, he would submit that the above said order will hold good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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