2025 (8) TMI 1388

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....na Anumolu. Counsel for Respondents: G.P. for Commercial Tax. ORDER PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO The petitioner is a registered person under the GST Regime. The 2nd respondent-Assistant Commissioner passed a best judgment assessment order, dated 07.02.2024, under Section 62 of the GST Act. This order is said to have been passed on the ground that the petitioner had not filed its ....

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.... 62(2) cannot be called upon to pay any tax, interest or penalty arising out of the assessment order, dated 07.02.2024, as the said order stands withdrawn, by virtue of operation of law, as set out under Section 62(2) of the GST Act. 4. The learned Government Pleader has placed written instructions issued by the 2nd respondent-Assistant Commissioner. In the written instructions it is not disputed....

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....the said person to the best of his judgment 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 [sixt....

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....st under sub-section (1) of section 50 or to pay late fee under section 47 shall continue.] 6. A perusal of Section 62(2) of the GST Act would show that any order passed under Section 62(1), would be deemed to have been withdrawn upon the registered person furnishing the valid returns within 30 days of the service of assessment order and payment of tax and late fee. 7. In the present case, these....