Case Law Details

Case Name : Glow Grow Health And Beauty (P) Ltd Vs State of Kerala (Kerala High Court)
Appeal Number : WP(C). No. 26533 of 2020 (N)
Date of Judgement/Order : 01/12/2020
Related Assessment Year :

Glow Grow Health And Beauty (P) Ltd Vs State of Kerala (Kerala High Court)

The petitioners have approached this Court impugning Exts.P2 to P4 of assessment orders passed under Section 74 of the CGST Act. In the Writ Petition, it is their case that prior to Exts.P2 to P4 assessment orders, they were subjected to best judgment assessments as evidenced from Exts. P5 to P18 orders, and summaries of the said orders were also served on the petitioners vide Exts.P19 to P32. It is their apprehension that the respondents would now proceed against them for recovery of amounts covered by two sets of assessment orders for the assessment years in question and it is therefore that they have approached this Court seeking a clarification with regard to the course of action to be pursued.

2. I have heard the learned counsel for the petitioners and the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find from a perusal of the averments in the Writ Petition that Exts.P5 to P18 orders are best judgment assessment orders passed in terms of Section 62 of the GST Act for various months between April 2018 to May 2019, taking note of the non-filing of returns by the assessee. Exts.P19 to P32 are the summary of the orders passed as above. It is not in dispute that pursuant to the said assessment orders completed on best judgment basis there has been no payment effected by the petitioners, and it was therefore that proceedings under Section 74 were initiated and completed through the passing of Exts.P2 to P4 assessment orders. Under such circumstances, there cannot be any doubt that Exts.P2 to P4 orders passed under Section 74 of the GST Act are the assessment orders that will govern the assessment of the petitioners under the Act for the assessment years covered by them. Accordingly, I dispose this Writ Petition by dismissing the challenge against Exts.P2 to P4 assessment orders and relegating the petitioners to their alternate remedy of filing statutory appeals against the said assessment orders before the first appellate authority. It is made clear that Exts.P5 to P18 assessment orders as well as Exts.P19 to P32 summary orders do not survive as against the petitioners in view of the subsequent passing of Exts.P2 to P4 assessment orders.

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