Case Law Details
Hash Constructions Vs Deputy Commissioner (Kerala High Court)
Conclusion: Despite receipt of assessment order under Section 62, assessee-registered person had not filed any valid return within 30 days from the receipt of the assessment order. This ultimately had resulted in issuance of demand notice in FORM GST DRC-07, mentioning the amount due and payable by assessee. That assessment order was not deemed to have been withdrawn due to non-filing of valid return within 30 days of service of the assessment order under Section 62. As such, it could not be said that the appeals filed by assessee were in fact the appeals challenging the demand notice in FORM GST DRC-07.
Held: Assessee could not file monthly returns prescribed under the GST Act for the period April 2018 to May 2019. Therefore, AO had passed several orders under Section 62 of the GST Act in respect of the said period. Assessee challenged the appellate order passed by the Joint Commissioner (Appeals) under the Central Goods and Services Tax Act by rejecting the appeals filed by assessee being barred by limitation, apart from non-deposit of 1% of the court fees as per the KLBF . It was held that bare perusal of the provision of section 62 of CGST Act makes it clear that after making the assessment on the criteria best of the judgment by the Assessing Officer, a notice is required to be issued to the assessee along with the assessment order. The assessee is granted an opportunity of filing his returns. If such registered person furnishes valid returns in response to the best of the judgment assessment, then such assessment order is deemed to have been withdrawn. In the case in hand, despite receipt of assessment order under Section 62, assessee registered person had not filed any valid return within 30 days from the receipt of the assessment order which ultimately had resulted in issuance of demand notice in FORM GST DRC-07, mentioning the amount due and payable by assessee. That assessment order was not deemed to have been withdrawn due to non-filing of valid return within 30 days of service of the assessment order under Section 62. As such, it could not be said that the appeals filed by assessee were in fact the appeals challenging the demand notice in FORM GST DRC-07. Even during pendency of this appeals, no amendment application was moved to delete the challenge so far as the Assessment Officer in order in FORM GST ASMT-13 was concerned or to incorporate the challenge to the orders in FORM GST DRC-07. Undisputedly, the appeals were filed after they suffered uncondonabe delay of more than four months. In this view of the matter, no fault could be filed in the impugned order rejecting the appeals as those suffered uncondonable delay.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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