2019 (9) TMI 1184

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....). No. 25066 OF 2019(G) - -<br>GST<br>MR A. K. JAYASANKARAN NAMBIAR, J. For The Petitioner : ADVS. SRI. HARISANKAR V. MENON AND SMT. MEERA V. MENON For The Respondents : None JUDGMENT The petitioner, who is an assessee under the Goods and Services Tax Act (hereinafter referred to as the &#39;GST Act&#39;) on the rolls of the 1st respondent, defaulted on filing of returns from July 2018....

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....of 30 days from the date of receipt of the best judgment assessment orders, he would not be in a position to pay the admitted tax liability as reflected from the returns. It is therefore that he prays for a direction to quash Exts.P1 to P1(g) orders issued by the 1st respondent on the ground that the 1st respondent, while passing the said assessment orders on best judgment basis, did not adhere to....

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.... the service of the best judgment assessment order on the assessee, if the assessee furnishes a valid return within 30 days thereafter, the assessment order passed on best judgment basis will be deemed to have been withdrawn save for the continuance of the liability to pay interest for late payment of the tax. Thus, the statutory provisions are clear with regard to the time frame within which the ....

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....sis, to furnish his returns within a further period of 30 days and pay tax thereon on the basis of the return filed by him, and in that event, the order of the proper officer passed on best judgment basis will stand automatically withdrawn. 6. The submission of the learned counsel for the petitioner in the instant case however is that he cannot resort to even this procedure since even if he wer....