9911796707
TMI Blog2019 (9) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... J. For The Petitioner : ADVS. SRI. HARISANKAR 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 April 2018 onwards. It is stated that although there was default in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be in a position to pay the admitted tax liability as reflected from the returns. It is therefore that he prays for a direction to quash Ext.P1 order issued by the 1st respondent 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 lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valid return within 30 days thereafter, the assessment order passed on best judgment basis will be deemed to have been withdrawn save for the continuance of the liability to pay interest for late payment of the tax.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 assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the return filed by him, and in that event, the order of the proper officer passed on best judgment basis will stand automatically withdrawn. 6. The submission of the learned 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 wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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