TaxTMI 
TaxTMI 
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.
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
13 Apr 2024 
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Ex parte assessment raises natural justice and jurisdictional challenges when penal procedure replaced ordinary assessment.
Assessment treated the assessee as a non filer and created demand under the penal assessment route instead of the ordinary assessment route; the order was ex parte after portal notices and inspection, with tax, interest and penalty quantified by best judgement methods based on portal data. Core issues are misapplication of assessment provisions, compliance with natural justice and requirement of reasoned best judgement quantification, and the procedural impact of delayed knowledge on limitation for statutory appeal. (AI Summary)
Assessment treated the assessee as a non filer and created demand under the penal assessment route instead of the ordinary assessment route; the order was ex parte after portal notices and inspection, with tax, interest and penalty quantified by best judgement methods based on portal data. Core issues are misapplication of assessment provisions, compliance with natural justice and requirement of reasoned best judgement quantification, and the procedural impact of delayed knowledge on limitation for statutory appeal. (AI Summary)