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2019 (12) TMI 836 - KERALA HIGH COURTValidity of assessment order - recovery of amounts - In the writ petition, it is its case that the assessments have been concluded against it without taking note of the returns filed by it, which would have indicated the extent of the turn over that could have been subjected to assessment. Contrary to this, the assessments have been completed by relying on past assessments of the petitioner, thereby resulting in an exaggerated demand against the petitioner - HELD THAT:- Exts.P24 and P25 orders have been passed in terms of Section 62 of the CGST Act, after finding that the petitioner had not furnished the necessary returns within the time contemplated under the Act for filing the same. It was therefore that the assessments were completed on best judgment basis as against the petitioner. It is also found from the assessment orders impugned that, had the petitioner availed the opportunity of furnishing the returns within a period of 30 days from the date of the aforesaid assessment orders, the assessment would have been automatically withdrawn and the petitioner would have obtained a fresh opportunity to produce the relevant material for the purposes of a proper assessment. The said facility was not, however, availed by the petitioner for reasons best known to it. The only alternative for the petitioner is to approach the statutory Appellate Authority through an appeal against Exts.P24 and P25 assessment orders. The challenge in the writ petition against Exts.P24 and P25 orders cannot be maintained in view of the availability of an effective alternate remedy against the assessment orders impugned herein because the assessment orders do not suffer from any jurisdictional error or violation of the rules of natural justice - recovery steps for recovery of amounts confirmed against the petitioner by Exts.P24 and P25 assessment orders shall be kept in abeyance for a period of three weeks so as to enable the petitioner to move the Appellate Authority through an appeal against Exts.P24 and P25 assessment orders in the mean while.
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