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2021 (10) TMI 578 - HC - GSTSeeking withdrawal of best judgment assessment orders passed - return filed within (granted extended) time or not - period September, 2017 to December, 2018 - HELD THAT:- It is clear that the time was in fact granted to the petitioner to file return within a specified time and the return to be filed within the said time referred to the return under Section 62 (2) and in light of appropriation of tax paid under the wrong head, this court by its order of 13.02.2019 had further extended the time within which time returns were to be filed. If that were to be so, though the period of 30 days as provided under Section 62 (2) in the peculiar facts of the case, in light of permission granted by the court in its order dated 13.02.2019, the petitioner could continue to file the return within the time granted by the Court and the return filed was a return as contemplated under Section 62 (2) which is to be construed to be return filed within the time. If that were to be so, the return filed in terms of the order dated 20.09.2018 was a return in terms of Section 62(2) and the best judgment assessment orders passed under Section 62(1) would stand withdrawn viz., assessment orders. The impugned endorsement is set aside and the return filed under Section 62 (2) of the Act is directed to be proceeded with in accordance with law.
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