2020 (8) TMI 733

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....sions)<br>Dated:- 6-7-2020<br>WP(C). No. 13493 OF 2020(J) - -<br>GST<br>HONOURABLE MR. JUSTICE AMIT RAWAL PETITIONER/S: BY ADV. SRI.K.I. MAYANKUTTY MATHER RESPONDENT/S: SRI P VIJAYAKUMAR ASGI, GP DR THUSHARA JAMES &nbsp; JUDGMENT &nbsp; Through the instant petition challenge has been laid to Exts.P4, P4 (a), P4(b) & P4 (c) Assessment orders and recovery notices Exts.P8, P8(b) & P8(c) w....

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....te after filing of the returns on input tax credit adjustment of Rs. 24.70 lakhs there was a short fall of IGST and excess payment towards CGST and SGST was of sum of Rs. 12.93 lakhs. On account of the fault committed by the petitioner to file returns in the month of July 2018 to March 2019, petitioner received notices dated 31 May 2019 in the form of GSTR-3A purportedly under Section 46 of KGST A....

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....sment orders, the assessment orders issued are automatically recalled. Petitioner on receipt of Exts.P1 to P1 (c) notices filed assessment vide Ext.P6 series on different dates, but within thirty days as Exts.P4 was dispatched on 19.9.2019, received on 27.9.2019. 5. Apparently, the returns filed within time as evidenced from screenshots Ext.P7. 6. For the reasons best known 4th respondent is....

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....hich I need not reproduce it again, it is not in doubt that whenever an assessee fails to file a return an assessing officer is required to sent the assessment order in terms of provisions Section 62 (1) of the Act but, there is a caveat in terms of provision under Section 62 (2) where on receipt of such information, as noticed above, was received by the petitioner on 27.10 2019, petitioner filed ....