2022 (7) TMI 1057

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.... for the petitioner would contend that, the period relates to December 2018 to August 2019, for which, the return could not be filed for variety of reasons attached with the dealer petitioner and ultimately these orders under Section 62(1) was passed. 3. If an order under Section62(1) was passed, under sub-section (2), there is an option to the dealer to file return within 30 days and once a return is filed within 30 days, the assessment order passed under subsection (1) would deem to have been withdrawn and thereafter, the return would be processed and accordingly, the Revenue would proceed. 4. In this case, the petitioner has missed the opportunity of filing the return within the 30 days time as provided under sub-section (2) of Section....

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....6. 7. However, Mr.C.Harsha Raj, learned Additional Government Pleader appearing for the respondent would contend that, insofar as these cases are concerned, if at all the petitioner wants to prefer appeal, they can very well knock the door of the Appellate Authority filing a condone delay petition with plausible reason including the Covid-19 situation. 8. Even for entertaining such an appeal, Section 107(6) shall be complied with by the petitioner by depositing the admitted tax as well as payment of 10% of the remaining tax as per the impugned assessment orders. 9. When this alternative appeal remedy is available, by complying with the provisions of Section 107, if the petitioner chooses to file an appeal, it is the matter between the pe....

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....rom the date of the orders which are impugned herein, the chance of getting a deemed withdrawal of the assessment orders are lost and therefore, the chance of the petitioner to get remedy under Section 62(2) was closed and therefore, the further appeal alone is the only remedy for the petitioner. 13. When there is an appeal remedy available under Section 107, it is the settled proposition that, writ petition cannot be filed by invoking the extraordinary jurisdiction of this Court as that would be possible in three circumstances viz., violation of principles of natural justice, violation of statutory provisions or for want of jurisdiction of the authority who passes the impugned order. 14. Here none of such situations are available for the....

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.... amount shall be deemed to be stayed. Therefore, the recovery proceedings for the balance amount, for which, if at all the Bank accounts of the petitioner are attached, the same can also be directed to be lifted by way of interim order, hence that can very well be considered objectively by the Appellate Authority if such an application is made by the petitioner. 17. In that view of the matter, this Court is inclined to dispose of these writ petitions with the following orders: (i) That the impugned orders cannot be successfully challenged before this Court on the ground of non-exhausting the alternative, efficacious appellate remedy which is available to the petitioner under Section 107 of the GST Act, hence, these writ petitions are rej....