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SGST High Court Cases

GST – Best Judgement Assessment, Non-filing of returns, Condonation of delay – Petitioner failed to file the monthly GST returns within the due date or within the extended period of 60 days - Respondent passed an assessment order under Section 62(1) of the CGST Act, 2017 - Whether the petitioner is entitled to file the returns even after the expiry of the 60-day period prescribed under Section 62(2) of the CGST Act – HELD - As per the Section 62(2) of the CGST Act, if a registered person furnishes the valid returns within 60 days of the service of the best judgment assessment order, the said assessment order shall be deemed to have been withdrawn. However, the liability for payment of interest and late fee shall continue - since the best judgment assessment order has been made at the earliest point of time, the legal right of the petitioner to file the returns, which is available under Section 62 of the Act, cannot be taken away - the 60-day period prescribed under Section 62(2) is directory in nature and not mandatory. If the assessee was unable to file the returns within the prescribed time due to reasons beyond their control, the delay can be condoned by the authorities upon the assessee filing an application with sufficient reasons - the right to file the returns cannot be taken away stating that the petitioner has not filed any returns within a period of 60 days from the date of best judgment assessment order. If any application is filed before the authority with sufficient reasons for non-filing of returns within the prescribed time limit as per Section 62(2) of the Act, the same shall be considered on merits - The petitioner is directed to file an application for condonation of delay and the respondent is directed to consider the said application and pass orders by taking into account the reasons provided by the petitioner for non-filing of returns within the 60-day period, and thereafter, permit the petitioner to file the revised returns - The writ petition is disposed of
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