TaxTMI 
TaxTMI 
2022 (5) TMI 1188
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....erence RC.3308/ 2019/B4 dated 28.12.2021 issued by the second respondent and quash the same and direct the second respondent to refrain from issuing recovery notices to the customers of the petitioner. 2. The petitioner is a dealer under the GST regime, with regard to the period between August 2018 and March 2019, no return had been filed, no tax had been paid by the petitioner admittedly. 3. Therefore, notice was issued by the Revenue on 01.07.2019 and 16.08.2019, both the notices having been, according to the Revenue, served on th petitioner, not been responded and therefore, the Revenue having no other option proceeded to complete the assessment and passed the order of assessment on 04.09.2019 directing the petitioner/assessee to pay t....
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.... reply had been given by the petitioner. Thereafter, final assessment order which is impugned herein was passed, only then the petitioner had come forward to pay the tax wholly in January 2020 for the period relates to August 2018 and March 2019. Therefore, not only the interest but also the penalty, the petitioner is liable to pay, which has in fact been imposed through the impugned order. Therefore, it does not warrant any interference from this Court. He would also submit that, if at all the petitioner is aggrieved over the said order of assessment, he can prefer an appeal before the Appellate Authority, that appeal also since has not been filed, on that ground also, the present writ petition cannot be entertained and can be dismissed, h....
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....(2) of the Act, where, the registered person furnishes a valid return within thirty days of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of Section 50 or for payment of late fee under Section 47 shall continue. 10. This means that, after the assessment order is made, within thirty days if the petitioner comes forward to file the return, then the order of assessment can be withdrawn. However, the late fee and the interest imposed on the dealer shall be paid by him. Here in the case in hand, even that chance was not utilised by the petitioner, as admittedly, he has not filed the return and paid the ta....