Assessment Order Was Deemed to Be Withdrawn if Return Filed Within 30 Days; HC Directed to File Rectification Application Under Section 161
- Blog|News|GST & Customs|
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- By Taxmann
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- Last Updated on 22 April, 2025
Case Details: M. Raju vs. Commissioner of Commercial Taxes - [2025] 173 taxmann.com 412 (Madras)
Judiciary and Counsel Details
- Vivek Kumar Singh, J.
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B. Rooban, for the Petitioner.
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J.K. Jayaselan, Government Adv. for the Respondent.
Facts of the Case
The petitioner, a registered person under the Tamil Nadu GST Act, was subjected to best judgment assessment under Section 62 of the CGST Act. The assessments were initiated due to non-filing of statutory returns by the petitioner. Pursuant to the issuance of assessment orders, the petitioner proceeded to file the pending GSTR-3B returns. The returns were filed within the prescribed period of 30 days from the date of the assessment orders, as mandated under Section 62(2) of the CGST Act. Upon such timely filing, the petitioner took the position that the assessment orders stood deemed to be withdrawn in terms of Section 62(2). Despite this statutory consequence, the revenue authorities continued to demand payment under the assessment orders. The petitioner, aggrieved by this enforcement, filed writ petitions before the Madras High Court.
High Court Held
The Hon’ble High Court held that the assessee must file rectification applications under Section 161 of the Tamil Nadu GST Act. It directed that such applications be filed within two weeks from the date of receipt of the Court’s order. The tax authorities were directed to dispose of the rectification applications within one month of their receipt. The disposal must be carried out only after providing the assessee an adequate opportunity of hearing. The Court categorically held that if the assessee fails to file the rectification applications within the prescribed two-week period, then the impugned assessment orders would stand revived and become legally enforceable. Accordingly, the writ petitions were disposed of by the Court with these directions.
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