TaxTMI 
TaxTMI 
2025 (4) TMI 236
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....1.2024, ZD330224060508M dated 12.02.2024 & ZD330324050661S dated 11.03.2024. 2. Mr.C.Harsha Raj, learned Special Government Pleader, takes notice on behalf of the respondent in all petitions. By consent of the parties, the main writ petitions are taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that in these cases, the impugned assessment orders, pertaining to 4 months, viz., October, 2023, November, 2023, December, 2023 and January, 2024, came to be passed by the respondent under Section 62 of the Goods and Services Tax Act, 2017 (hereinafter called as "GST Act"). As per the terms of Section 62(2), if an Assessee filed his returns within a period of 30 days from the date on w....
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.... respondent at the earliest point of time, the legal right of the petitioner to file the returns cannot be taken away from them. 5. That apart, he would also submit that the issue involved in the present petitions has been squarely covered by the order passed in W.P.No.34770 of 2023, whereby this Court, vide order dated 14.12.2023, had condone the delay in filing the returns. In this regard, he referred paragraph Nos.7 to 16 of the said order dated 14.12.2023, which reads as follows: "7. In the present case, the returns were not filed by the petitioner for the month of December 2022, January 2023 and February 2023 within the prescribed time limit. Hence, the impugned orders dated 28.03.2023 and 10.04.2023 have been passed by the....
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....the Act, a proper officer may proceed to assess the tax liability of the said person to the best of his judgement taking into account all the relevant materials, which are available or which he has gathered and pass an assessment order within a period of 5 years from the date specified under Section 44 of the Act for furnishing of the annual return for the financial year, in which the tax was not paid. 10. In the present case, since the petitioner had not filed the returns for the months of December 2022, January 2023 and February 2023 within the prescribed time limit, the assessment order has been passed by the respondent under Section 62(1) of the GST Act on 28.03.2023 and 10.04.2023. 11. In terms of the provisions of Se....
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....to file the annual returns on or before 31.12.2023. Therefore, the said period of 5 years to make the best judgement assessment order for the respondent will start on 01.01.2024 and ends on 31.12.2029. In such case, if the best judgement assessment order is passed by the respondent on 31.12.2029, which is permissible under Section 74 of the GST Act, the petitioner can file his returns within a period of 30 days therefrom i.e., on or before 30.01.2030. Hence, the time limit is available up to 30.01.2030 for the petitioner to file their returns. When such being the case, since the best judgement assessment order has been made by the respondent at the earliest point of time, the legal right of the petitioner to file the returns, which is avail....
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...., the same shall be considered on merits. If the Authority is satisfied with the said reasons, they can condone the delay and permit the petitioner to file the returns. However, in the present case, no such application was filed by the petitioner. Therefore, this Court is inclined to pass the following orders: (i) The petitioner is directed to file an application for condonning the delay in filing the returns within a period of 15 days from the date of receipt of copy of this order; (ii) Upon filing of the application for condonnation of delay, the respondent is directed to consider the said application and pass orders by taking into consideration of the reasons provided by the petitioner for non-filing of returns within a....