2020 (9) TMI 681 - HC - GST

GST assessment orders upheld for late returns appeal granted with recovery stay

The Court upheld the assessment orders under Section 62 of the GST Act due to the delay in filing returns within the prescribed time limit. The petitioner ... Validity of assessment orders - Section 62 of the GST Act - HELD THAT:- Inasmuch as, admittedly, the said returns were filed more than 30 days after the receipt of the orders by the petitioner, the petitioner cannot be heard to contend that Ext.P2 series of orders ought to be set aside in terms of Section 62 of the GST Act. Accordingly, without prejudice to the right of the petitioner to impugn Ext.P2 series of assessment orders before the appellate authority under the GST Act, the writ petition in its challenge against the said orders is dismissed. Recovery steps for recovery of the amounts confirmed against the petitioner by EXt.P2 Series of assessment orders shall, however, be kept in abeyance for a period of three weeks from the date of receipt of a copy of this judgment, so as to enable the petitioner to avail his appellate remedy in the meanwhile. Issues Involved:Challenge to assessment orders under Section 62 of the GST Act for delay in filing returns within the prescribed time limit.Analysis:The petitioner challenged Ext.P2 series of assessment orders issued under Section 62 of the GST Act, claiming they were received on 04.10.2019, and the requisite returns were filed on 21.11.2019, which exceeded the 30-day filing limit. The Court noted the delay in filing the returns and held that the petitioner cannot seek to set aside the orders under Section 62 of the GST Act due to the untimely filing of returns.The Court dismissed the writ petition challenging the assessment orders but granted the petitioner the right to appeal before the appellate authority under the GST Act. However, recovery actions against the petitioner based on the assessment orders were stayed for three weeks from the date of the judgment to allow the petitioner to pursue appellate remedies during this period. This stay was intended to provide the petitioner with an opportunity to avail appellate recourse before any recovery proceedings were initiated.In summary, the Court upheld the assessment orders due to the delay in filing the requisite returns within the prescribed time limit. The petitioner was granted the right to appeal the orders before the appellate authority, with recovery actions being temporarily stayed for three weeks to facilitate the appellate process.