Narasus Diary Vs Deputy State Tax Officer II (Madras High Court)
Summary: The Madras High Court considered a writ petition challenging an order passed under Section 62 of the applicable GST enactments. The petitioner submitted that its GST registration had been cancelled on 15.03.2023 and that it was therefore unable to approach the Court earlier because it was unaware of the impugned order. The assessment order had arisen from the petitioner’s failure to file the GSTR-3B return for June 2022. According to the petitioner, the return was subsequently filed with delay and the tax paid through that return was higher than the tax determined under the impugned Section 62 order. The respondent pointed out that the impugned order had been issued on 20.10.2022.
The High Court examined the petitioner’s GSTR-3B return for June 2022 and noted that the amount paid by the petitioner for that month exceeded the amounts determined under Section 62. In those circumstances, the Court concluded that reconsideration was necessary in the interest of justice. It accordingly set aside the impugned assessment order and remanded the matter to the assessing officer. The assessing officer was directed to provide a reasonable opportunity to the petitioner and issue a fresh order within three months from the date of receipt of a copy of the High Court’s order.
