2024 (4) TMI 511

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e the returns for the month of July 2023 within a period of 15 days. Due to his ill-health, he could not file the returns within the time prescribed by the second respondent. Therefore, the second respondent has passed an order on 20.09.2023, assessing the petitioner under best of judgment and demanded the tax amount of Rs. 4,50,000/-. The petitioner has filed the returns along with interest and late fee on 21.10.2023, i.e. on the 31st day from the date of receipt of the order. However, the second respondent is insisting the petitioner to pay the demand as per the order dated 20.09.2023. Hence, the petitioner is before this Court. 2. The learned counsel appearing for the petitioner submits that as per Section 62(2) of the State Goods and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der passed by the second respondent under best Judgment assessment and demanded the tax. According to the petitioner, as per Section 62(2) of the GST Act, 2017 the time to file the returns has been extended to 60 days and the amendment was given effect from 01.10.2023. It is also to be noted that this Court has already decided the issue in W.P Nos.34770, 34774 & 34777 of 2023, dated 14.12.2023 and the relevant paragraphs are extracted as under:- "14. Further, the respondent can make the best judgement assessment order within a period of 5 years from the end of financial year, for which the registered person is liable to file the annual returns. In the present case, the relevant financial year is pertaining to 31.03.2023, in which c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n view of the above, the limitation of 30 days period prescribed under Section 62(2) of the Act appears to be directory in nature and if the Assessee was not able to file the returns for the reasons, which are beyond his control, certainly the said delay can be condoned and thereafter, the Assessee can be permitted to file the returns after payment of interest, penalty and other charges as applicable. At any cost, the right to file the returns cannot be taken away stating that the petitioner has not filed any returns within a period of 30 days from the date of best judgement assessment order. Thus, if any application is filed before the Authority concerned with sufficient reasons for non-filing of returns within the prescribed time limit as....