Aaron Construction Co. vs. Union Of INDIA
Held
The Court dismissed the writ petition, finding no substance in the challenge to the best judgment assessment. It noted that the petitioner failed to file returns despite being given two opportunities: first, after the show cause notice for non-filing, and second, even after the best judgment assessment order was served.
Facts
The petitioner, a registered dealer, failed to file GST returns for over six months, leading to a show cause notice under Section 29 read with Rule 22. Despite submitting a reply, the petitioner did not file the pending returns, resulting in cancellation of registration and a best judgment assessment order under Section 62.
Key Issues
Whether a best judgment assessment order under Section 62 is valid when a registered person fails to file returns despite multiple notices and opportunities, including after the assessment order itself.
Sections Cited
Section 29, Section 39, Section 62, Section 63, Rule 22
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 3RD DAY OF APRIL 2024 / 14TH CHAITHRA, 1946 WP(C) NO. 11992 OF 2024 PETITIONER: AARON CONSTRUCTION CO. SECOND FLOOR, 61/1137, GOOD NEWS BUILDING, SHARADI LANE, PERUMANOOR P.O., ERNAKULAM REPRESENTED BY ITS MANAGING PARTNER SUSIE PAUL., PIN - 682015 BY ADVS. K.T.THOMAS MATHEW BOB KURIAN RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 2 STATE OF KERALA REP. BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 3 THE SUPERINTENDENT OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE, ERNAKULAM RANGE - I, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KOCHI, PIN - 682017 BY ADV R.HARISHANKAR SMT. RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.11992 of 2024 2 JUDGMENT Dated this the 3rd day of April, 2024 The present writ petition has been filed impugning Ext.P4 best of judgment assessment order passed under Section 62 of the C
The judgment continues below.
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