TaxTMI 
TaxTMI 
2025 (8) TMI 852
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....TH., J. The State is in appeal as against an order passed on 14.12.2023 wherein the challenge was as against orders dated 28.03.2023 and 10.04.2023 passed by the assessing authorities in Ambur and Vellore. 2. The brief facts that are germane to decide these writ appeals are as follows. The respondent is an assessee on the file of the assessing authorities under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short, 'TNGST Act' / 'Act'). For the months of December, 2022, January 2023 and February, 2023 returns had not been filed under Section 39 of the Act and hence orders of assessment came to be passed on 28.03.2023 and 10.04.2023 in terms of Section 62(1) of the Act which is entitled 'assess....
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....nt vide (i) Notification No.7/2023 dated 31.03.2023 and (ii) Notification No. 25/23 dated 17.07.2023. 6. These notifications provide that registered persons who have failed to furnish valid returns within 30 days from date of service of assessment order issued on or before 28.02.2023 shall be granted a onetime amnesty if the registered person furnishes the return on or before 30.06.2023, accompanied by payment of interest under Section 50(1) of the Act and late fee under Section 47 of the Act. 7. The relevant dates, in this matter, such as the dates of issuance of notice, service of order under Section 62 and the expiry of limitation along with actual dates of filing of returns have been tabulated as follows:- Month & Year Due d....
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....11. In such circumstances, and on the basis of the unique facts that are present before us, we are of the considered view, that the assessee is entitled to condonation of delay of 3 days as far as filing of returns for the months of December, 2022 and January, 2023 is concerned and of 46 days (10.05.2023 to 24.06.2023) as far as February, 2023 is concerned, with all consequences to follow. 12. With this, there is no necessity to relegate the assessee to file an application for condonation etc., as directed by the writ court. 13. The State is specifically aggrieved with the interpretation of law as set out under paragraph 14 of the impugned order, extracted below:- "14. Further, the respondent can make the best judgement asses....
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....r section 45, even after the service of a notice under section 46, the 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 material which is available or which he has gathered and issue 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 thirty days of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub section (1) of section 50 o....
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....eturn under Sections 39 or 45, where the officer must issue a notice under section 46 and then proceed to pass a best judgment assessment (b) Second, where a registered person does not file an annual return under Section 44. 19. The present case falls under scenario (a) above. The department has issued notices under Section 46 on 27.01.2023, 25.02.2023 and 25.02.2023 for defaults under section 39 for non-filing of regular returns for the months of December 2022, January and February 2023. The assessee has been asked to file returns within 15 days under threat of completion of assessment to the best of the officers' judgment. 20. We hence find nothing untoward in the passing of the impugned assessment orders as Section 62 (1) ....