2025 (5) TMI 1214

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....the Petitioner : Aayush Pankaj Tiwari, Durga Prasad Dubey, Peeyush Pankaj For the Respondent : C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard Shri Aayush Pankaj Tiwari, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 27.08.2019 passed under Section 62 of GST Act as well as the order da....

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....t the writ petition is liable to be dismissed. 5. Considering the submissions made at the Bar, in terms of the provisions contained in the GST Act, recourse to Section 62 of GST Act is permissible only in the event when a person fails to furnish the return under Section 39 or Section 45 of GST Act and fails to do so even after the service of notice prescribed under Section 46 of GST Act. Sectio....

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....sue an assessment order within a period of five years from the date specified under Section 44 for furnishing of the annual return for the financial year to which the tax not paid relates. (2) Where the registered person furnishes a valid return within 198[sixty days] of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn but ....

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....no mention that a notice under Section 46 of GST Act was served upon the petitioner. Even, the order under Section 62 of GST Act does not reflect any material based upon which the assessment has been finalized. 7. Finding the order to be contrary to the mandate of Section 46 of GST Act as well as lacking in reasonings which are sine qua non for exercising the power under Section 62 of GST Act, ....