Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Rejection of the waiver application under Section 128A(1) could not stand because it was based on an incorrect statutory premise: the authority treated the underlying assessment as one under Section 74, whereas the record showed it had been passed under Section 73 and this was confirmed by the respondent. The Court therefore quashed the impugned order and remitted the matter for fresh consideration after hearing the petitioner. Any dispute about whether the petitioner had made sufficient payment was left open for reconsideration on remand, and the authority was left free to proceed in accordance with law if full payment had not in fact been made.
Rejection of the waiver application under Section 128A(1) could not stand because it was based on an incorrect statutory premise: the authority treated the underlying assessment as one under Section 74, whereas the record showed it had been passed under Section 73 and this was confirmed by the respondent. The Court therefore quashed the impugned order and remitted the matter for fresh consideration after hearing the petitioner. Any dispute about whether the petitioner had made sufficient payment was left open for reconsideration on remand, and the authority was left free to proceed in accordance with law if full payment had not in fact been made.
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