2021 (10) TMI 578

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....O-150/ T.No.51/19-20, vide Annexure-'A' issued by the first respondent, the demand in Form-'F' dated 21.12.2018 at Annexure-'N' and has sought for direction to the first respondent to withdraw all the best judgment assessment orders passed by him against the petitioner for the period September, 2017 to December, 2018 and alternative relief is also sought for. 3. The petitioner submits that there was an order of attachment passed pursuant to the best judgment assessment orders issued under Section 62 of the Central Goods and Services Tax Act, 2017 ("CGST Act", for short) for the period September, 2017 to December, 2018. It is submitted that the attachment orders came to be challenged in W.P.No.40360-40364/2018. Thi....

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....ere filed within the time granted in terms of the order dated 13.02.2019. Such of the aspects are not in dispute. However, while the matter came to be finally disposed off on 12.04.2019, the petitions were dismissed "as having rendered infructuous." While it is to be noted that in the relief sought for in the said writ petitions, the petitioner had also sought for liberty to prefer appeal for the tax period September, 2017 to January, 2018 (however the said period is to be construed as September, 2017 to December, 2018). Accordingly, liberty was sought to challenge the best judgment assessment orders as contemplated under Section 62 of the Act. 5. The respondent no.1 has issued endorsement dated 25.04.2019 observing that W.P.No.40360-364....

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....n W.P.No.40360-364/2018 in fact, did not arise and accordingly, dismissal of writ petition as infructuous could not be found fault with. 8. It is further submitted that the petitioner having filed the return within the period provided for and as extended by this court in the order dated 13.02.2019, had resulted in a return being filed within the time prescribed under Section 62 (2) and upon return being filed under Section 62 (2) the question of seeking to rely upon the orders passed under Section 62 (1) which were the best judgment assessment order would not be correct. 9. The learned Government Advocate appearing for the State submits that in light of dismissal of the writ petition and the prayer sought for by the petitioner, techni....