Ashok Varandani Vs Central Board of Indirect Taxes And Customs (Rajasthan High Court)
Rajasthan High Court has dismissed a writ petition filed by Ashok Varandani, challenging an ex-parte assessment order passed under the Rajasthan Goods & Services Tax (RGST) Act, 2017. The court emphasized that the petitioner’s consistent default in filing returns, failure to respond to notices, and subsequent neglect of statutory appellate remedies rendered the writ petition non-maintainable.
Ashok Varandani had assailed an ex-parte assessment order dated May 15, 2023, passed by the Assistant Commissioner, Commercial Taxes Department, Jaipur. He sought a declaration that his belatedly filed GSTR-3B return for March 2023 was valid and should take precedence over the best judgment assessment. Additionally, he requested the de-attachment of his bank account and a declaration that certain sections of the GST Act permit monthly return filing after the due date.
Chronology of Defaults and Missed Opportunities
The petitioner’s counsel argued that financial constraints prevented him from filing his GSTR-3B return for March 2023 by the due date. A notice under Section 46 of the RGST Act was subsequently issued on April 27, 2023, requiring him to file the return within 15 days. However, the petitioner again failed to comply. This inaction led the Assistant Commissioner to proceed with a best judgment assessment under Section 62 of the RGST Act, which is applicable for non-filers of returns.
