2019 Taxo.online 924
WP(C).No.35124 OF 2019
WILD TREE RESORTS BY THE LEGEND PRIVATE LIMITED
THE STATE TAX OFFICER & ORS.
2019
GST
Central Goods and Service Tax, 2017
Section 62
A.K. Jayasankaran Nambia
In favour of revenue
High Court
Kerala
Represented by:-
Petitioner:- M.P.Shahmeem Ahamed, Cyriac Tom
Respondent:- MM Jasmine, GP
Order:-
The challenge in the writ petition is against Ext.P1 series of assessment orders that were passed in relation to the petitioner for the month of August 2017 to March 2018. Although various contentions are raised in this writ petition in its challenge against Ext.P1 series of assessment orders, I find that Ext.P1 series of assessment orders were passed on best judgment basis, taking note of the failure on the part of the petitioner to file the statutory returns within the time contemplated under the CGST/KSGST Act, 2017. The assessments were completed under Section 62 of the GST Act and the assessment orders contained a clear indication therein that if the petitioner filed the returns within a period of 30 days from the date of service of the assessment orders, the orders would be deemed to have been withdrawn and the assessment re-done based on the materials furnished by the petitioner. For reasons best known to the petitioner, the returns were not furnished by him within the said period of 30 days granted by the statue. Under the said
circumstances, the confirmation of Ext.P1 series of assessment orders cannot be said to be illegal or unjustified. I also find that against Ext.P1 series of assessment orders, the petitioner has an effective alternative remedy by way of an appeal before the Appellate Authority under the Act. Taking note of the submission of learned counsel for the petitioner that he would require some time for approaching the appellate authority, I direct that recovery proceedings for recovery of amounts confirmed against the petitioner by Ext.P1 series of assessment orders shall be kept in abeyance for a period of one month, so as to enable the petitioner to move the Appellate Authority in the meanwhile. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action.
