Tvl. Shri Lakshmi Indane Gas Agencies vs. The Commissioner Of Central GST And Central Excise

Facts

The petitioner, Tvl.Shri Lakshmi Indane Gas Agencies, filed a writ petition challenging an Order-In-Original No.MDU-GST-ASC-21-2024 dated 27.08.2024, passed by the Assistant Commissioner of CGST & Central Excise, Madurai II Division. The impugned order was an assessment order under Section 73 of the CGST Act, 2017, passed on the grounds that the petitioner had filed its annual returns for the year 2019-2020 belatedly. The petitioner contended that the return was filed within the extended due date of 30.11.2021, as regularized by an amendment to Section 16 of the Act, specifically Section 16(5). However, the assessment order was passed without considering this fact.

Held

The Court allowed the Writ Petition, setting aside the impugned order dated 27.08.2024. The Court found that the assessment order was passed without considering the amendment to Section 16 of the CGST Act, 2017, in the form of Section 16(5). This amendment regularized the belated filing of annual returns, including for the year 2019-2020, if filed on or before 30.11.2021. The petitioner's contention was that their return was filed within this extended period. The Court reasoned that since the impugned order failed to take this crucial amendment and the petitioner's compliance into account, it was unsustainable. Consequently, the matter was remanded back to the second respondent (Assistant Commissioner) for fresh consideration. The petitioner was directed to appear before the second respondent, file a reply, and submit necessary documents. The second respondent was instructed to pass appropriate orders in accordance with law, considering the observations made by the Court. No costs were imposed.

Key Issues

1. Whether the assessment order dated 27.08.2024, passed under Section 73 of the CGST Act, 2017, is liable to be quashed for failing to consider the amendment introduced by Section 16(5) of the Act, which regularized belated filing of annual returns for the year 2019-2020 if filed on or before 30.11.2021? Petitioner's Contention: The petitioner argued that the impugned order was passed without taking into account the amendment to Section 16 of the Act, specifically Section 16(5), which regularized the belated filing of annual returns for the year 2019-2020 if filed by 30.11.2021. The petitioner asserted that their return was filed within this stipulated date. Revenue's Contention: The judgment does not record any specific arguments or contentions made by the respondents (Commissioner of Central GST and Central Excise and Assistant Commissioner of CGST & Central Excise).