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of <h1>GST Act: Upholding Best Judgment Assessments, Emphasizing Timely Filing & Payment</h1> <h3>JS FUSION INDUSTRIES PRIVATE LIMITED Versus THE STATE TAX OFFICER 1, SGST DEPARTMENT, ETTUMANOOR AND THE COMMISSIONER OF STATE GST STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM</h3> JS FUSION INDUSTRIES PRIVATE LIMITED Versus THE STATE TAX OFFICER 1, SGST DEPARTMENT, ETTUMANOOR AND THE COMMISSIONER OF STATE GST STATE GST DEPARTMENT, ... Issues:1. Validity of best judgment assessment orders under the GST Act.2. Interpretation of Section 62 regarding the filing of returns and payment of tax.3. Consideration of time frame for withdrawal of best judgment assessment orders.4. Assessment on best judgment basis in taxing statutes.Analysis:The petitioner, an assessee under the GST Act, defaulted on filing returns from May 2018 onwards, leading to best judgment assessment orders by the 1st respondent. The petitioner challenges these orders, citing the provision for setting aside best judgment assessments if valid returns are filed within 30 days. However, the petitioner argues that even if returns are filed within the extended time, they cannot pay the tax liability, seeking to quash the assessment orders for non-adherence to Section 62 guidelines.Upon review, the Court notes that Section 62 allows best judgment assessments when an assessee fails to furnish required particulars through timely return filing. The provision also permits withdrawal of such orders if valid returns are filed within 30 days, with the liability for interest remaining. Despite the petitioner's claim of arbitrary assessment, the statutory framework provides a remedy through timely return submission and tax payment based on the returns.The Court emphasizes strict adherence to the 30-day period from the assessment order for filing returns and paying taxes, favoring revenue interests in interpreting taxing statutes. It rejects the petitioner's argument of financial constraints preventing tax payment within the specified timeframe. The Court views the 30-day deadline as crucial for assessee relief, akin to an exemption provision, and declines to extend this period for filing returns beyond what is statutorily prescribed.Ultimately, the Court dismisses the writ petition, finding no grounds to grant the requested relief, as the statutory provisions under Section 62 of the GST Act clearly outline the procedure for withdrawal of best judgment assessment orders based on timely return filing and tax payment within the specified timeframe.
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