2020 (8) TMI 28

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....NT The petitioner has approached this Court aggrieved by Exts.P12 to 22 assessment orders passed under Section 62 of the Goods and Services Tax Act('the Act' for short). In the writ petition, it is his case that after receipt of the said assessment order, he submitted the relevant returns viz. Exts.P23 to P33, on various date between November and December 2019. It is admitted though, th....

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....d have been completed only after December of the financial year, which is the period mentioned in Section 44 of the CGST Act. The contention, in other words, is that in as much as the petitioner has a period till 31st of December, following the end of the financial year, for preferring the annual returns, the said period must also been seen as the date from which alone the respondents could procee....

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....nly after 31st December, following the end of the financial year, in which the default as regards filing of monthly returns occured. In other words, Section 62 of the Act must be seen as enabling an Assessing Officer to proceed to assess the tax liability of a person, who has not furnished the returns inter alia under Section 39, even after service of notice under Section 46, on best judgment basi....

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....asis. In the instant case, it is not in dispute that the petitioner did not furnish a valid return within 30 days from the service of the assessment orders under Section 62(1) of the Act. That being the case, it would follow that the petitioner cannot obtain the benefit under Section 62(2) of the Act, for deeming the assessment orders already passed on best judgment basis as withdrawn. The writ....