2026-VIL-66-KAR
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SGST High Court Cases

GST – Best Judgement assessment, Delay in filing GST returns, Passing of adjudication orders under Section 62 of the CGST Act, 2017 - The petitioner contended that the returns were filed belatedly due to bonafide reasons - Whether the delay in filing the returns by the petitioner can be condoned and the adjudication orders passed under Section 62 of the CGST Act be set aside – HELD - The adjudication orders were passed under Section 62 of the GST Act on the premise that the petitioner had not filed the returns. The petitioner had filed the returns belatedly, after the respective adjudication orders were passed. The adjudication orders were passed with a condition that if the returns were filed within 30 days, the orders would stand withdrawn - In view of the purport of Section 62 of the CGST Act and the fact that the adjudication orders were not based on the returns filed, it would be appropriate to afford the petitioner another chance by taking the belatedly filed returns on record and proceed to adjudicate the same in terms of Sections 73 or 74 of the CGST Act, as the case may be, in accordance with law. Considering the lapse on the part of the petitioner in filing the returns belatedly, the petitioner is directed to pay a cost of Rs. 25,000/- to the High Court Legal Services Authority - The adjudication orders are quashed and the authorities are directed to take the belatedly filed returns on record and proceed to adjudicate the same in accordance with law – The petition is disposed of
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