9911796707
Advanced Search 
TMI Blog2025 (4) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 months from October 2018 to March 2019 within the due date. Therefore, the second respondent had issued a notice dated 25.09.2020 under Section 46 of the TNGST Act,2017 directing the petitioner to file the returns for the months of October 2018 to March 2019, within a period of 15 days. Thereafter, the second respondent has passed the impugned order on 26.12.2020, assessing the petitioner under best of judgment and demanded the tax amount of Rs. 10,00,599/-. As per the amended provision of Section 62(2) of the Goods and Services Tax Act, 2017 [hereinafter referred to as &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 case, the returns were not filed by the petitioner for the months of October 2018 to March 2019 within the prescribed time limit. Hence, the impugned order dated 26.12.2020 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 months of October 2018 and November 2018 on 05.02.2021 and for the months of December 2018 to March 2019 on 06.02.2021. 8. At this juncture, it would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 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 October 2018 to March 2019 within the prescribed time limit, the assessment order has been passed by the second respondent under Section 62(1) of the GST Act on 26.12.2020. 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order under sub-section (1) of Section 62 of the GST Act, the said assessment order would be deemed to have been withdrawn.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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 and thereafter, the assessee can be permitted to file the returns after payment of interest, penalty and other charges as applicable. At any cost, the right to file the returns cannot be taken away stating that the petitioner has not filed any returns within a period of 60 days from the date of best judgment assessment order. Thus, if any application is filed before the authority concerned with sufficient reasons for non-filing of returns within the prescribed time limit as per section 62(2) of the Act, the same shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
