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Issues: Whether an assessment order under Section 62 of the Central Goods and Services Tax Act, 2017 stood deemed to have been withdrawn when the return was filed after the original thirty-day period but within the extended period contemplated by the amended Section 62(2), along with payment of tax, interest and late fee, and whether recovery could still be pursued.
Analysis: The petitioner had failed to file the return within the original statutory period under Section 39, leading to an assessment under Section 62. The return was subsequently filed with payment of the tax liability, interest and late fee. The amended regime under Section 62(2), introduced by Notification No. 28/2023-Central Tax dated 31.07.2023, extended the time for filing to sixty days. Relying on the principle applied in earlier decisions, the Court held that where the return is filed within the prescribed extended time and the dues are paid, the assessment is treated as withdrawn.
Conclusion: The assessment order dated 17.04.2023 was deemed to have been withdrawn and recovery proceedings based on that order could not be initiated or continued.
Final Conclusion: The writ petition succeeded and the impugned GST assessment lost its enforceability upon subsequent filing of the return with statutory dues, interest and late fee.
Ratio Decidendi: An assessment under Section 62 of the Central Goods and Services Tax Act, 2017 is deemed withdrawn when the return is filed within the legally available extended period together with payment of the tax dues, interest and late fee, thereby barring recovery on the basis of that assessment.
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