2021 (2) TMI 337

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....s and Services Tax Act ('the CGST Act' for brevity), thereby rejecting the appeals filed by the petitioner being barred by limitation, apart from non-deposit of 1% of the court fees as per the KLBF . 3. Learned Counsel appearing for the petitioner submitted that the petitioner could not file monthly returns prescribed under the GST Act for the period April 2018 to May 2019. Therefore, the 1st respondent, being the Assessing Officer, has passed several orders under Section 62 of the GST Act in respect of the said period. The petitioner has annexed those orders in FORM GST ASMT-13 dated 15.05.2019 and 14.07.2019 at Exts.P1 to P1(m) with this writ petition. 4. Learned counsel appearing for the petitioner submitted that subsequent to ....

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....rom the fact that the petitioner has not paid additional court fees at 1% of the disputed amount. 6. Learned Government Pleader drew my attention to the provisions of Section 62 of the GST Act and submitted that only in case, in response to notice in FORM GST ASMT-13, the assessee files the return, then only the assessment order is deemed to have been withdrawn. In the case in hand, no such returns are filed and therefore, what is appealable is the assessment order in GST ASMT- 13 and not the recovery proceedings in FORM GST DRC-07. 7. I have considered the submissions so advanced and perused the materials placed before me. 8. Section 107 of CGST Act 2017 deals with appeals to Appellate Authority. Any person aggrieved by any decision or ....

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.... assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue. (3) This clause provides procedure of assessment of persons who have not filed returns by the due dates. This clause provides that the proper officer may proceed to assess the tax liability of the non-filer to the best of his judgment.'' 10. Bare perusal of this provision of CGST Act makes it clear that after making the assessment on the criteria best of the judgment by the Assessing Officer, a notice is required to be issued to the assessee along with the assessment order. The assessee is granted an opportunity of filing his returns. If ....