Hash Constructions vs. The Deputy Commissioner
Held
The High Court held that the best judgment assessment orders passed under Section 62 (FORM GST ASMT-13) were the appealable orders, not the subsequent demand notices (FORM GST DRC-07). As the petitioner failed to file valid returns within 30 days, the assessment orders were not deemed withdrawn. Consequently, the appeals were filed with an uncondonable delay beyond the statutory limit.
Facts
The petitioner, a non-filer of GST returns, challenged the appellate authority's rejection of their appeals against best judgment assessment orders (FORM GST ASMT-13). The appeals were rejected primarily because they were filed beyond the statutory limitation period and for non-deposit of court fees.
Key Issues
The key legal issues were identifying the correct appealable order under the CGST Act (best judgment assessment vs. demand notice) and determining if the appeals were filed within the statutory limitation period, including the condonable delay.
Sections Cited
Section 62, Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUESDAY, THE 02ND DAY OF FEBRUARY 2021 / 13TH MAGHA,1942 WP(C).No.671 OF 2021(H) PETITIONER/S: HASH CONSTRUCTIONS, 22/31F, GH, MANGATTUKAVALA, THODUPUZHA EAST, IDUKKI - 685585, REPRESENTED BY ITS PROPRIETOR SRI.E.S. SUBAIR. BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1 THE DEPUTY COMMISSIONER (FORMERLY ASSISTANT COMMISSIONER) STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, MINI CIVIL STATION, THODUPUZHA - 685608. 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, SGST COMPLEX, THEVARA, PERUMANOOR P.O, ERNAKULAM - 682015. 3 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM - 695002. SMT THUSHARA JAMES – GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.671 OF 2021 2 JUDGMENT Dated this the 2nd day of February 2021
Heard both sides.
By this writ petition, the petitioner is challenging the appellate order (Ext.P7) passed by the Joint Commissioner (Appeals) under the Central Goods and Ser
The judgment continues below.
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