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SGST High Court Cases

GST - Assessment Order, Recovery, Appeal Limitation, Misuse of Executive Power - Challenge to recovery orders for recovery of demand despite the petitioner having filed the GST return and paid the tax within the statutory period of 30 days, which deemed the assessment order to be withdrawn under Section 62(2) of the CGST Act, 2017 - Rejection of the petitioner's appeal against the recovery order on the ground of limitation - Whether the recovery order is valid when the petitioner had filed the GST return and paid the tax within 30 days of the assessment order, thereby deeming the assessment order to be withdrawn under Section 62(2) of the CGST Act - HELD - The recovery order is completely unlawful as the assessment order was deemed to have been withdrawn under Section 62(2) of the CGST Act. The petitioner had filed the GST return and paid the tax within 30 days of the assessment order which was well within the statutory period from the date of the impugned assessment order - Once petitioner had filed its return in Form GSTR 3B and paid due tax within the statutory period, the assessment order issued under sub-section (1) of Section 62 shall be taken to have been withdrawn by a legal fiction. Once, the assessment order lost its existence and efficacy in the eye of law, there was no reason for the Respondent to go for recovery of demand - the recovery order is quashed and set aside – the concerned tax authorities to be show cause as to why interest and costs should not be imposed on them for their high-handed and arbitrary actions in violation of the provisions of the BGST/CGST Act and the principles of natural justice - The writ petition is allowed - Whether the rejection of the petitioner's appeal against the recovery order on the ground of limitation was valid, in light of the High Court's judgment in SIS Cash Services case - HELD - The rejection of the petitioner's appeal by the Appellate Authority on the ground of limitation was in willful disregard of the High Court's judgment in SIS Cash Services case, which had clearly held that appeals against orders under Sections 62, 73 or 74 can be filed until 31.01.2024. The High Court directed the Appellate Authority to show cause as to why contempt proceedings should not be initiated against him for acting in defiance of the High Court's order.
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