2026 (1) TMI 1142

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....validity of the adjudication orders for the periods of April 2023, June 2023 and July 2023. Petitioner has also sought for issuance of writ of mandamus to direct the respondents to consider the returns filed by the petitioner. Further, relief is sought as regards recovery, sought to be initiated on the basis of the adjudicating orders passed. 2. It must be noticed that for the periods referred to above i.e., for the periods of March 2023, April 2023, June 2023 and July 2023, adjudication orders have been passed on the premise that the petitioner had not filed returns. The said orders were passed under Section 62 of the Central Goods and Services Tax Act, 2017 (for short 'the GST Act'). It is further submitted by the learned couns....

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....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 1[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of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue. Provided that where the registered person fails to furnish a valid return within sixty days of the service of t....