assessment order passed under section 74 of the CGSt Act in place of under section 62 of the cgst Act non-filiers of gst returns

[HimangshuKumar Ray]

for the period 2017-2018, SCN issued on 31.03.2018, Ex-parte order u/s. 74 on 16.06.2023, for non-filiers of GST returns and RC cancelled on 08.01.2020 for non-filing of returns. GST department passed the order under section 74 of the GST Act , in place of section 62 for non-filiers of retuns and thereby not followed Circular No. 129/48/2019-GST dated 24.12.2019 issued by CBIC. Time for filing statutory appeal has expired on 16.10.2023. Is there any case laws, I am thinking to file Writ petition challenging the assessment order passed in contrary to provision of law, void, without jurisdiction. Kindly discuss.

AI Summary

Assessment Order Under Section 74 vs. 62 for Non-Filers Sparks Debate on Validity and Legal Compliance A discussion forum addressed an issue where an assessment order was passed under Section 74 of the CGST Act instead of Section 62 for non-filers of GST returns for the period 2017-2018. The order was issued ex-parte, and the registration was canceled in January 2020. The forum debated the validity of the assessment, citing non-compliance with a CBIC circular and potential violations of natural justice principles. The petitioner missed the deadline for filing an appeal and considered filing a writ petition challenging the order's jurisdiction and legality. Various contributors provided legal precedents and advice on addressing the situation.