Petitions seeking relief under GST Act dismissed for default in filing returns

The court dismissed the petitions filed by M/s Balwant Construction Pvt. Ltd., seeking relief related to assessment orders under the GST Act due to default in filing returns for various months in the financial year 2019-20. The Petitioner's requests to quash the assessment orders, allow late filing with late fees, and stay recovery proceedings were denied. The court granted permission for the Petitioner to withdraw all petitions, leading to the dismissal of the cases and disposal of any related applications.

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Issues Involved:
1. Assessment order quashing and relief sought for default in filing GST returns.

Analysis:
In the present case, the Petitioner filed multiple petitions seeking relief related to assessment orders passed under the GST Act due to default in filing returns. The Petitioner, M/s Balwant Construction Pvt. Ltd., defaulted in filing GST returns for various months in the financial year 2019-20. The relief sought in each petition was to quash the assessment orders dated 28/8/2019 passed by respondent no. 4 under sections 62 of the GST Act. The Petitioner requested the court to allow late filing of returns with late fees and to stay any recovery proceedings based on the said orders. The primary contention was that the Petitioner's case did not fall under tax liability for the respective months due to the default in filing returns.

The first petition, CWJC No. 2015 of 2020, pertained to the default in filing the return for the month of April 2019. The Petitioner requested the court to quash the assessment order and allow for late filing with late fees. Similarly, in CWJC No. 120 of 2020, the default was for the month of June 2019, and in CWJC No. 157 of 2020, it was for the month of May 2019. The relief sought in all these petitions was similar, focusing on quashing the assessment orders, allowing late filing, and staying recovery proceedings.

Furthermore, in CWJC No. 404 of 2020, the Petitioner sought a writ of mandamus to treat the assessment order for the month of March 2019 as withdrawn due to a valid return already filed and tax deposited. The Petitioner requested the court to acknowledge the return and tax payment for March 2019 and to stop any recovery proceedings based on the assessment order dated 28/8/2019.

Ultimately, the learned counsel for the Petitioner sought permission to withdraw all the petitions, which was granted by the court. Consequently, the petitions were dismissed as withdrawn, and any interlocutory applications were disposed of accordingly.

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