2024 (1) TMI 1465

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....ate, however, submits that an order was passed under Section 62 of the Bihar Goods and Services Tax Act (for brevity, the Act) on best judgment and in that circumstances, there cannot be any review at this stage. It is pointed out that the provision under Section 62 of the Act itself provides that if a return is filed and tax is paid within one month from the order, then necessarily the order would stand withdrawn. In the present case, there was delay in filing the appeal. 3. On facts, it has to be noticed that the assessee- petitioner failed to file the return of June 2019, and pay the tax thereon before the due date; which was on 20.07.2019. The Assessing Officer took up proceedings under Section 62 of the Act and passed Annexure-C order....

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....t. This in fact extends the period for filing a delayed appeal beyond the one month period as provided under Section 107(4) of the BGST Act, on following the special procedure prescribed under the said Notification. 7. The special procedure prescribed under the Notification is seen from paragraph no. 2 to 6 which are extracted hereunder:- "2. The said person shall file an appeal against the said order in FORM GST APL- 01 in accordance with sub-section (1) of Section 107 of the said Act, on or before 31st day of January 2024: Provided that an appeal against the said order filed in accordance with the provisions of section 107 of the said Act, and pending before the Appellate Authority before the issuance of this notification, shall be d....

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....uld also be considered as properly filed, even if there is delay in such filing. The will also apply to an order passed under Section 62 which provision is not withstanding anything contrary in Section 73 or 74. Under Section 62 too a mode of assessment is provided. 9. The petitioner thus, has a remedy of appeal from the best judgment assessment carried out under Section 62. Though the petitioner has filed return and paid the amounts, the Appellate Authority could definitely invoke its jurisdiction to interfere with the best judgment assessment in which event, the department would be liable to return the amounts paid as interest. 10. However, the Notification permits an appeal on or before 31.01.2024 on certain conditions, mentioned above....