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GST - Delay in filing GST Returns, Condonation of delay in filing of Returns - For the months of December 2022, January 2023, and February 2023, the respondent-assessee failed to file GST returns under Section 39 of the CGST Act, 2017 - Assessing authorities passed assessment orders under Section 62(1) of the Act on 28.03.2023 and 10.04.2023. The respondent later filed the returns on 30.04.2023 for December 2022 and January 2023, and on 24.06.2023 for February 2023 - Whether the period of 30 days provided under Section 62(2) of the CGST/TNGST Act for filing belated returns is directory or mandatory in nature – HELD - Section 62 contains a proviso permitting the filing of returns within a period of 30 days on payment of additional late fee – Further, the proviso to Section 62 has been amended by Finance Act, 2023 with effect from 01.06.2023 such that the period for filing of bleated return along with payment of additional late fee, has been extended to 60 days from date of service of assessment order, as against 30 days as it stood prior to amendment – The delay of 3 days in filing returns for December 2022 and January 2023, and 46 days for February 2023, is condoned – The writ appeal is disposed of - Whether the respondent is entitled to the benefit of the Amnesty Schemes announced by the Commercial Taxes Department – HELD - Had the assessment orders being passed prior to 28.02.2023, the assessee would have been entitled to the Amnesty as the returns have been filed prior to 30.06.2023 as provided under the Amnesty Scheme. However, the assessment orders have been passed only post 28.02.2023 and hence the assessee is not entitled to the benefit - Whether the interpretation of Section 62 by the Writ Court with respect to the 5-year limitation period for passing best judgment assessment orders, is correct - HELD - The Court disagrees with the interpretation of Section 62 by the Writ Court, which held that the 5-year limitation period for passing best judgment assessment orders would be available to the assessee even after the completion of the 30-day period under Section 62(2). The 5-year limitation period is an upper limit within which the assessment order can be passed, and does not prevent the officer from passing the order at any time within that period.
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