M/S. Mounika Digital Press vs. Assistant Commissioner(St)
Held
The Court directed the petitioner to make a representation to the assessing authority to consider the belatedly filed returns. The authority is to consider these returns and pass appropriate orders.
Facts
The petitioner failed to file GST returns for June 2022, leading to a best judgment assessment under Section 62. Subsequently, the petitioner filed the returns within one month of the assessment order.
Key Issues
Whether belatedly filed GST returns, submitted within the stipulated period after a best judgment assessment, should be considered by the assessing authority.
Sections Cited
Section 62, Section 46, Section 62(2)
AI-generated summary — verify with the full judgment below
HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SRI JUSTICE T.MALLIKARJUNA RAO
WRIT PETITION No.40449 of 2022
ORDER: (per UDPR, J)
Challenge in this writ petition is to the assessment proceedings vide Reference No:ZD370922000173R, dated 01.09.2022, passed by the 1st respondent under Section 62 of the A.P. GST Act, making best judgment assessment arrived at ₹2,01,154/- on the ground that the petitioner failed to submit his returns for the month of June, 2022. 2. Heard learned counsel for petitioner, Sri Srinivasa Rao Kudupudi and learned Government Pleader for Commercial Tax -I for the respondents and with their consent, this writ petition is disposed of at the admission stage.
Learned counsel for petitioner while admitting that he did not file returns for the month of June, 2022 and a show-cause notice under Section 46 of the A.P. GST Act was issued to him, and the impugned assessment order was passed, would however submit that later he filed returns for the month of June, 2022 on 14.09.2022 i.e., within one month from the date of passing of the assessment order under Section 62(2) of GST Act. He would therefore request that the impugned assess
The judgment continues below.
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