Validity of Assessment Orders Upheld under CGST/KSGST Act 2017 despite Petitioner's Non-compliance

The court upheld the validity of assessment orders issued under the CGST/KSGST Act, 2017, based on best judgment due to the petitioner's failure to file statutory returns on time. The petitioner was given an opportunity to rectify the assessments by filing returns within 30 days but failed to do so. The court confirmed the assessment orders as legal and justified, noting the availability of an appeal remedy before the Appellate Authority. Recovery proceedings against the petitioner were stayed for one month to allow time for the appeal process, emphasizing the balance between compliance with statutory requirements and the right to seek redress through legal channels.

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Issues: Challenge against assessment orders under CGST/KSGST Act, 2017; Validity of assessment orders passed on best judgment basis; Failure to file statutory returns within the specified time period; Availability of alternative remedy through appeal before Appellate Authority.

In the present case, the writ petition challenges Ext.P1 series of assessment orders issued for the period from August 2017 to March 2018 under the CGST/KSGST Act, 2017. The assessment orders were passed on a best judgment basis due to the petitioner's failure to file statutory returns within the stipulated time frame. The court noted that the assessments were conducted under Section 62 of the GST Act, and the orders provided an opportunity for the petitioner to have the assessments re-done by filing the returns within 30 days, which the petitioner failed to do. Consequently, the court found the confirmation of the assessment orders to be legal and justified, given the circumstances. Additionally, the court highlighted that the petitioner has an alternative remedy available through an appeal before the Appellate Authority under the Act.

Acknowledging the petitioner's need for time to approach the Appellate Authority, the court ordered that recovery proceedings for the confirmed amounts against the petitioner shall be stayed for one month. This stay aims to facilitate the petitioner's appeal process. The court directed the petitioner to submit a copy of the writ petition along with the judgment to the concerned authority for further action. This decision balances the need for compliance with statutory requirements while ensuring the petitioner's right to appeal and seek redress through the prescribed legal channels.

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