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TMI Blog2019 (9) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... ISANKAR V. MENON AND SMT.MEERA V. MENON For The Respondents : SMT. THUSHARA JAMES; GP JUDGMENT The petitioner, who is an assessee under the Goods and Services Tax Act (hereinafter referred to as the 'GST Act') on the rolls of the 1st respondent, defaulted on filing of returns from May 2018 onwards. The grievance in the writ petition is against Ext.P1 series of orders of assessment pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent on the ground that the 1st respondent, while passing the said assessment orders on best judgment basis, did not adhere to the yardsticks indicated in Section 62 for exercise of the power. 3. I have heard the learned counsel for the petitioner and Smt. Thushara James, the learned Government Pleader for the respondents. 4. On a consideration of the facts and circumstances of the case as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y interest for late payment of the tax. Thus, the statutory provisions are clear with regard to the time frame within which the assessee has to file his return and pay tax based on the said returns if he wants the assessment done on best judgment basis to be cancelled. 5. In the instant case, it is not in dispute that the assessee failed to file the returns within the time normally available und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the petitioner in the instant case however is that he cannot resort to even this procedure since even if he were to file returns within the period of 30 days specified in Section 62(2) of the SGST Act, he would not be able to pay the admitted tax liability on account of paucity of funds. 7. In my view, the statutory prescription of 30 days from the date of receipt of the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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