Case Law Details
Softouch Health Care Private Ltd. Vs. State Tax Officer (Kerala High Court)
The issue under consideration is whether the best judgement assessment can be set aside by filing revised return beyond specified time period?
High Court state that the returns in respect of the period aforementioned were filed beyond the period of one month stipulated under Section 62 of the Act. Therefore, the petitioner cannot aspire for the benefit of getting the assessment orders passed on best judgment basis set aside, as contemplated under Section 62 of the Act. The remedy of the petitioner against the said assessment orders lies in approaching the statutory appellate authority against the said orders. HC, therefore, dismiss the writ petition in its challenge against the assessment orders without prejudice to the right of the petitioner to move the first appellate authority in its challenge against the said assessment orders.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
The petitioner, a private limited company engaged in providing ayurvedic and spa services, is an assessee under the provisions of the GST Act. In the writ petition, the petitioner is aggrieved by the assessment orders that were passed for the period from April 2018 to October 2019 on best judgment basis under Section 62 of the CGST Act. It is the contention of the petitioner that within the statutorily permitted period of 30 days from the date of receipt of the said assessment orders under Section 62, the petitioner preferred separate returns for the various months as aforementioned and also filed applications for rectification of errors apparent on the face of the assessment orders that was served on him. It is his contention in the writ petition that in view of the returns subsequently filed within the period permitted under Section 62, Ext.P1 series of assessment orders had to be withdrawn as contemplated under the said Section.
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VERY USEFUL JUDGMENT. THANK YOU FOR SHARING SUCH INFO.