TMI Blog2021 (2) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... 107 of the Act is empowered to condone further delay of one month causing filing appeal provided sufficient cause for not presenting the appeal within the prescribed period of limitation is demonstrated. Thus, after further period of one month, the delay in preferring the appeal is not condonable. Bare perusal of this provision of CGST Act makes it clear that after making the assessment on the criteria best of the judgment by the Assessing Officer, a notice is required to be issued to the assessee along with the assessment order. The assessee is granted an opportunity of filing his returns. If such registered person furnishes valid returns in response to the best of the judgment assessment, then such assessment order is deemed to have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder (Ext.P7) passed by the Joint Commissioner (Appeals) under the Central Goods and Services Tax Act ('the CGST Act' for brevity), thereby rejecting the appeals filed by the petitioner being barred by limitation, apart from non-deposit of 1% of the court fees as per the KLBF . 3. Learned Counsel appearing for the petitioner submitted that the petitioner could not file monthly returns prescribed under the GST Act for the period April 2018 to May 2019. Therefore, the 1st respondent, being the Assessing Officer, has passed several orders under Section 62 of the GST Act in respect of the said period. The petitioner has annexed those orders in FORM GST ASMT-13 dated 15.05.2019 and 14.07.2019 at Exts.P1 to P1(m) with this writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mainly on the ground that those appeals are suffering from uncondonable delay apart from the fact that the petitioner has not paid additional court fees at 1% of the disputed amount. 6. Learned Government Pleader drew my attention to the provisions of Section 62 of the GST Act and submitted that only in case, in response to notice in FORM GST ASMT-13, the assessee files the return, then only the assessment order is deemed to have been withdrawn. In the case in hand, no such returns are filed and therefore, what is appealable is the assessment order in GST ASMT- 13 and not the recovery proceedings in FORM GST DRC-07. 7. I have considered the submissions so advanced and perused the materials placed before me. 8. Section 107 of CGST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alid return within thirty days of the service of the assessment order under sub-Section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue. (3) This clause provides procedure of assessment of persons who have not filed returns by the due dates. This clause provides that the proper officer may proceed to assess the tax liability of the non-filer to the best of his judgment.'' 10. Bare perusal of this provision of CGST Act makes it clear that after making the assessment on the criteria best of the judgment by the Assessing Officer, a notice is required to be issued to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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