TMI Blog2024 (4) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... nt assessment order. However, the respondents have insisted the petitioner to pay the demand as per the order passed by the second respondent under best Judgment assessment and demanded the tax. According to the petitioner, as per Section 62(2) of the GST Act, 2017 the time to file the returns has been extended to 60 days and the amendment was given effect from 01.10.2023. This writ petition is allowed with a direction to the petitioner to file an application to condone the delay in filing the returns within 15 days from the date of receipt of a copy of this order. On such filing of an application by the petitioner, the respondents are directed to consider the said application and pass orders by taking into consideration of the reasons prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt of the order, the best judgment assessment order shall be deemed to have been withdrawn. The provisions of Section 62(2) of the Act has been amended by extending the time limit for filing the returns from 30 days to 60 days and the said amended provisions came into effect on 01.10.2023. The learned counsel has relied on the order passed by the Principal Seat of this Court, in W.P.Nos.34770, 34774 and 34777 of 2023 dated 14.12.2023 and submits that in the above order, this Court has held that if there is sufficient cause for the delay in filing the returns, that delay can be condoned by the authority. 3. Mr.A.Baskaran, learned Additional Government Pleader takes notice for the respondents and submits that the returns have been filed on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t judgement assessment order for the respondent will start on 01.01.2024 and ends on 31.12.2029. In such case, if the best judgement assessment order is passed by the respondent on 31.12.2029, which is permissible under Section 74 of the GST Act, the petitioner can file his returns within a period of 30 days therefrom i.e., on or before 30.01.2030. Hence, the time limit is available up to 30.01.2030 for the petitioner to file their returns. When such being the case, since the best judgement assessment order has been made by the respondent at the earliest point of time, the legal right of the petitioner to file the returns, which is available under Section 62 of the Act, cannot be taken away. If the best judgement assessment order has not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d permit the petitioner to file the returns. However, in the present case, no such application was filed by the petitioner. Therefore, this Court is inclined to pass the following orders: (i) The petitioner is directed to file an application for condoning the delay in filing the returns within a period of 15 days from the date of receipt of copy of this order; (ii) Upon filing of the application for condonation of delay, the respondent is directed to consider the said application and pass orders by taking into consideration of the reasons provided by the petitioner for non-filing of returns within a period of 30 days from the service of best judgement assessment order and thereafter, permit the petitioner to file the revised returns; 6. For ..... X X X X Extracts X X X X X X X X Extracts X X X X
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